https://www.taxtmi.com/caselaws?id=381186 Excise classification of cable filling compound turns on its essential character: sealant and insulation predominated over auxiliary lubrication, placing it under heading 3823 and outside the exemption for specified speciality oils. Clubbing of clearances requires proof that entities are not independent manufacturers; insufficient evidence prevented broad clubbing, although AEI clearances could be clubbed with VIPI. Differences between excise and income-tax records alone do not establish clandestine removal. Unsupported demands, undervaluation allegations, confiscation, redemption fine and penalties were set aside, while surviving duty required recalculation on a cum-duty basis after applicable SSI exemption. en-us Tue, 04 Jun 2019 00:00:00 +0530 Tue, 10 Nov 2020 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381186 Excise classification of cable filling compound turns on its essential character: sealant and insulation predominated over auxiliary lubrication, placing it under heading 3823 and outside the exemption for specified speciality oils. Clubbing of clearances requires proof that entities are not independent manufacturers; insufficient evidence prevented broad clubbing, although AEI clearances could be clubbed with VIPI. Differences between excise and income-tax records alone do not establish clandestine removal. Unsupported demands, undervaluation allegations, confiscation, redemption fine and penalties were set aside, while surviving duty required recalculation on a cum-duty basis after applicable SSI exemption. Case-Laws Central Excise Tue, 04 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381186