https://www.taxtmi.com/caselaws?id=331675 Goods described in the record as food supplements were held classifiable under Chapter Heading 2106 90 99, because Note 3 to Chapter 21 confines homogenised composite food preparations to finely homogenised mixtures put up for retail sale as infant food or for dietetic purposes in specified small containers, which these goods did not satisfy. On limitation, invocation of the extended period for differential duty was rejected for want of specific evidence of deliberate suppression with intent to evade duty, so only the normal period applied. The matter was remitted for fresh quantification of duty for the permissible period alone. en-us Fri, 12 Aug 2016 00:00:00 +0530 Mon, 06 Feb 2017 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331675 Goods described in the record as food supplements were held classifiable under Chapter Heading 2106 90 99, because Note 3 to Chapter 21 confines homogenised composite food preparations to finely homogenised mixtures put up for retail sale as infant food or for dietetic purposes in specified small containers, which these goods did not satisfy. On limitation, invocation of the extended period for differential duty was rejected for want of specific evidence of deliberate suppression with intent to evade duty, so only the normal period applied. The matter was remitted for fresh quantification of duty for the permissible period alone. Case-Laws Central Excise Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331675