https://www.taxtmi.com/caselaws?id=255097 A classification dispute over Di-calcium Phosphate (Animal Feed Grade) was treated as arguable after tariff restructuring from 01.03.2005, with the correct heading left for final hearing. The declarations filed by the assessee showed prior departmental knowledge of the product description, which prima facie weakened invocation of the extended period at the interim stage. Balancing these factors, the Tribunal granted only partial relief by directing a limited pre-deposit of Rs. 3,00,000 and staying recovery of the balance on compliance. en-us Mon, 24 Feb 2014 00:00:00 +0530 Wed, 07 Jan 2015 17:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255097 A classification dispute over Di-calcium Phosphate (Animal Feed Grade) was treated as arguable after tariff restructuring from 01.03.2005, with the correct heading left for final hearing. The declarations filed by the assessee showed prior departmental knowledge of the product description, which prima facie weakened invocation of the extended period at the interim stage. Balancing these factors, the Tribunal granted only partial relief by directing a limited pre-deposit of Rs. 3,00,000 and staying recovery of the balance on compliance. Case-Laws Central Excise Mon, 24 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255097