https://www.taxtmi.com/article/detailed?id=6653 Classification determines tariff headings that fix excise duty rates and eligibility for tariff based exemptions; the Central Board may direct uniformity and the Tariff follows the Harmonized System of Nomenclature (HSN) with explanatory notes resolving ambiguity. Expert opinion, technical tests, marketability and product literature may control classification; the assessee's self classification or past payments do not conclusively determine headings. Procedural consequences include invocation of extended limitation and penalties for suppression, CENVAT credit affecting downstream classification, jurisdictional competence at manufacturing unit for classification, and scrutiny of end use exemptions and parity under notifications. en-us Tue, 02 Feb 2016 10:08:27 +0530 Tue, 02 Feb 2016 10:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6653 Classification determines tariff headings that fix excise duty rates and eligibility for tariff based exemptions; the Central Board may direct uniformity and the Tariff follows the Harmonized System of Nomenclature (HSN) with explanatory notes resolving ambiguity. Expert opinion, technical tests, marketability and product literature may control classification; the assessee's self classification or past payments do not conclusively determine headings. Procedural consequences include invocation of extended limitation and penalties for suppression, CENVAT credit affecting downstream classification, jurisdictional competence at manufacturing unit for classification, and scrutiny of end use exemptions and parity under notifications. Articles Central Excise Tue, 02 Feb 2016 10:08:27 +0530 https://www.taxtmi.com/article/detailed?id=6653