https://www.taxtmi.com/caselaws?id=359969 Micronutrient fertilisers were held classifiable under Chapter Heading 3105 rather than 3808, so the associated duty, interest and penalties could not be sustained. Repacking single micronutrients from larger packs to smaller packs was treated as manufacture under Chapter Note 28, making the activity dutiable; however, the assessee's bona fide interpretative belief barred invocation of the extended period and penalties. The demand was therefore confined to the normal period with interest, while the extended-period demand and penalties were set aside. en-us Wed, 31 Jan 2018 00:00:00 +0530 Fri, 15 Feb 2019 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359969 Micronutrient fertilisers were held classifiable under Chapter Heading 3105 rather than 3808, so the associated duty, interest and penalties could not be sustained. Repacking single micronutrients from larger packs to smaller packs was treated as manufacture under Chapter Note 28, making the activity dutiable; however, the assessee's bona fide interpretative belief barred invocation of the extended period and penalties. The demand was therefore confined to the normal period with interest, while the extended-period demand and penalties were set aside. Case-Laws Central Excise Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359969