https://www.taxtmi.com/caselaws?id=371322 Where the tariff specifically defines the product, classification must follow the statutory description, chapter notes and chemical evidence rather than generic trade usage. On that basis, the goods were treated as Natural Gasoline Liquid, not naphtha, because the product's boiling range, composition and extraction from natural gas matched the tariff entry for NGL. Misclassification as naphtha was treated as misdeclaration, supporting invocation of the extended period of limitation and penalty provisions. The Department's demand-based case was therefore restored on the footing that the goods were assessable as NGL. en-us Fri, 30 Nov 2018 00:00:00 +0530 Fri, 30 Aug 2019 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371322 Where the tariff specifically defines the product, classification must follow the statutory description, chapter notes and chemical evidence rather than generic trade usage. On that basis, the goods were treated as Natural Gasoline Liquid, not naphtha, because the product's boiling range, composition and extraction from natural gas matched the tariff entry for NGL. Misclassification as naphtha was treated as misdeclaration, supporting invocation of the extended period of limitation and penalty provisions. The Department's demand-based case was therefore restored on the footing that the goods were assessable as NGL. Case-Laws Central Excise Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371322