https://www.taxtmi.com/caselaws?id=257320 Modified Tamarind Kernel Powder was held classifiable under heading 1302.3900 in Chapter 13, as the product fit the relevant tariff description and earlier Tribunal reasoning on the same commodity was followed. Duty and interest on the cleared quantity were unsustainable because the entire goods were exported and the export evidence was accepted; no duty arose on such exported finished goods. Penalty under Rule 25 also failed because it depended on a surviving duty liability, and once the duty demand was set aside, the penalty basis disappeared. en-us Mon, 01 Sep 2014 00:00:00 +0530 Wed, 24 Dec 2014 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257320 Modified Tamarind Kernel Powder was held classifiable under heading 1302.3900 in Chapter 13, as the product fit the relevant tariff description and earlier Tribunal reasoning on the same commodity was followed. Duty and interest on the cleared quantity were unsustainable because the entire goods were exported and the export evidence was accepted; no duty arose on such exported finished goods. Penalty under Rule 25 also failed because it depended on a surviving duty liability, and once the duty demand was set aside, the penalty basis disappeared. Case-Laws Central Excise Mon, 01 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257320