https://www.taxtmi.com/caselaws?id=167558 Commercial or common parlance governs Central Excise classification: Dant Manjan Lal, Black and White were treated as dentifrices under Tariff Item 68, and the assessee failed to prove entitlement to exemption under Notification No. 62/78-C.E. By contrast, the Surma and allied preparations were treated as Ayurvedic medicines for tariff purposes, since small use of pharmacopoeial ingredients did not destroy their Ayurvedic character on the record. The extended limitation and penalty provisions were unavailable because the record did not show clandestine removal, deliberate suppression, or fraud; the demand was therefore confined to the normal period and the penalty was set aside. en-us Fri, 07 Jun 1985 00:00:00 +0530 Wed, 24 Dec 2014 12:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167558 Commercial or common parlance governs Central Excise classification: Dant Manjan Lal, Black and White were treated as dentifrices under Tariff Item 68, and the assessee failed to prove entitlement to exemption under Notification No. 62/78-C.E. By contrast, the Surma and allied preparations were treated as Ayurvedic medicines for tariff purposes, since small use of pharmacopoeial ingredients did not destroy their Ayurvedic character on the record. The extended limitation and penalty provisions were unavailable because the record did not show clandestine removal, deliberate suppression, or fraud; the demand was therefore confined to the normal period and the penalty was set aside. Case-Laws Central Excise Fri, 07 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167558