https://www.taxtmi.com/caselaws?id=327798 Classification of calcite powder turned on whether the product had undergone coating or hydrophobic treatment for Heading 3824.90, or remained a mineral substance covered by Chapter 25 after mere crushing or powdering. The evidence, including inconsistent chemical reports, did not prove the additional processing alleged by the Department, so Chapter 25 classification was accepted. On limitation, mere non-registration and non-payment of duty were held insufficient to show suppression or wilful misstatement; positive evidence was required to invoke the extended period. As that basis failed, the linked penalties, interest and confiscation also lacked support. en-us Tue, 08 Mar 2016 00:00:00 +0530 Thu, 19 May 2016 18:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327798 Classification of calcite powder turned on whether the product had undergone coating or hydrophobic treatment for Heading 3824.90, or remained a mineral substance covered by Chapter 25 after mere crushing or powdering. The evidence, including inconsistent chemical reports, did not prove the additional processing alleged by the Department, so Chapter 25 classification was accepted. On limitation, mere non-registration and non-payment of duty were held insufficient to show suppression or wilful misstatement; positive evidence was required to invoke the extended period. As that basis failed, the linked penalties, interest and confiscation also lacked support. Case-Laws Central Excise Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327798