https://www.taxtmi.com/caselaws?id=165700 Synthetic organic derivatives used in the dyeing process were classified under tariff item 14-D on the basis of technical material and the Chief Chemist's opinion, which established the product as an organic chelate or coordination compound used in dyeing. The contention that the product was inorganic or lacked independent dyeing use was rejected as determinative. A revised excise classification was treated as prospective only, so recovery of short-levy caused by the earlier mistaken classification was governed by the limitation period under Rule 10. Rule 10A was held inapplicable where the earlier clearances had been made with departmental approval, and the demand survived only for the non-time-barred period. en-us Mon, 30 Mar 1981 00:00:00 +0530 Thu, 07 Aug 2014 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165700 Synthetic organic derivatives used in the dyeing process were classified under tariff item 14-D on the basis of technical material and the Chief Chemist's opinion, which established the product as an organic chelate or coordination compound used in dyeing. The contention that the product was inorganic or lacked independent dyeing use was rejected as determinative. A revised excise classification was treated as prospective only, so recovery of short-levy caused by the earlier mistaken classification was governed by the limitation period under Rule 10. Rule 10A was held inapplicable where the earlier clearances had been made with departmental approval, and the demand survived only for the non-time-barred period. Case-Laws Central Excise Mon, 30 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165700