https://www.taxtmi.com/caselaws?id=167184 Classification of a surface coating composition under excise tariff law turned on its commercial identity in trade parlance, not on chemical refinement. The product was treated as nitrocellulose lacquer because it functioned as a surface coating, dried by evaporation, formed a film, and contained substantial nitrocellulose; added ingredients and its moisture-proofing use did not change its essential character. On limitation, a demand under Rule 9(2) for duty not levied was not governed by the short-levy period in Rule 10(1), which applied only to short-levy or erroneous refund cases. The commentary therefore states that the product was excisable and the recovery action was within time. en-us Tue, 31 Jan 1984 00:00:00 +0530 Wed, 10 Dec 2014 13:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167184 Classification of a surface coating composition under excise tariff law turned on its commercial identity in trade parlance, not on chemical refinement. The product was treated as nitrocellulose lacquer because it functioned as a surface coating, dried by evaporation, formed a film, and contained substantial nitrocellulose; added ingredients and its moisture-proofing use did not change its essential character. On limitation, a demand under Rule 9(2) for duty not levied was not governed by the short-levy period in Rule 10(1), which applied only to short-levy or erroneous refund cases. The commentary therefore states that the product was excisable and the recovery action was within time. Case-Laws Central Excise Tue, 31 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167184