https://www.taxtmi.com/caselaws?id=340485 Sugar cleared by manufacturers under Central Government directions in the levy sugar control regime was treated as levy sugar under Heading 1701.31, because the assessees had no discretion and were bound to supply the specified quantities under the regulatory order. Later adjustment of excess or short dispatches in subsequent seasons did not alter the character of the clearances for the relevant period. On that basis, the differential duty demand raised by reclassifying the goods as free sale sugar under Heading 1701.39, and the related penalty, were not sustainable. en-us Tue, 28 Feb 2017 00:00:00 +0530 Wed, 07 Feb 2018 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340485 Sugar cleared by manufacturers under Central Government directions in the levy sugar control regime was treated as levy sugar under Heading 1701.31, because the assessees had no discretion and were bound to supply the specified quantities under the regulatory order. Later adjustment of excess or short dispatches in subsequent seasons did not alter the character of the clearances for the relevant period. On that basis, the differential duty demand raised by reclassifying the goods as free sale sugar under Heading 1701.39, and the related penalty, were not sustainable. Case-Laws Central Excise Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340485