https://www.taxtmi.com/caselaws?id=167006 Intermediate goods captively consumed in manufacture remain dutiable where they fall within a specific excise tariff entry, even if treated, resin-impregnated or of limited shelf-life. Treated paper and treated cotton fabrics were held to be correctly classifiable under the relevant specific entries, not the residuary item, because their processed character brought them within the tariff descriptions. Treated glass fabrics impregnated with resin were not finally sustained under Item 22B on the record available and were remitted for fresh classification against the proper competing entries. Non-disclosure of captive consumption in returns under the self-removal regime justified invocation of the extended period from the date the approved classification list took effect. en-us Fri, 09 Mar 1984 00:00:00 +0530 Wed, 03 Dec 2014 12:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167006 Intermediate goods captively consumed in manufacture remain dutiable where they fall within a specific excise tariff entry, even if treated, resin-impregnated or of limited shelf-life. Treated paper and treated cotton fabrics were held to be correctly classifiable under the relevant specific entries, not the residuary item, because their processed character brought them within the tariff descriptions. Treated glass fabrics impregnated with resin were not finally sustained under Item 22B on the record available and were remitted for fresh classification against the proper competing entries. Non-disclosure of captive consumption in returns under the self-removal regime justified invocation of the extended period from the date the approved classification list took effect. Case-Laws Central Excise Fri, 09 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167006