https://www.taxtmi.com/caselaws?id=381186 Classification of cable filling compound turned on its essential character: sealant and insulation were treated as dominant, so the product fell under heading 3823 and did not qualify for exemption meant for speciality oils under Notification No. 287/1986-CE. On clubbing, the record was insufficient to treat VIPI, Newton and AEI uniformly as dummy units; the departmental later stand supported separate treatment for VIPI, while AEI was clubbed with VIPI only for duty computation. The note also states that discrepancies between excise and income-tax figures, without corroboration, do not establish clandestine removal, so unsupported demands, confiscation, redemption fine and penalties were not sustainable, and surviving duty was to be recalculated on cum-duty and SSI basis where applicable. 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 Classification of cable filling compound turned on its essential character: sealant and insulation were treated as dominant, so the product fell under heading 3823 and did not qualify for exemption meant for speciality oils under Notification No. 287/1986-CE. On clubbing, the record was insufficient to treat VIPI, Newton and AEI uniformly as dummy units; the departmental later stand supported separate treatment for VIPI, while AEI was clubbed with VIPI only for duty computation. The note also states that discrepancies between excise and income-tax figures, without corroboration, do not establish clandestine removal, so unsupported demands, confiscation, redemption fine and penalties were not sustainable, and surviving duty was to be recalculated on cum-duty and SSI basis where applicable. Case-Laws Central Excise Tue, 04 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381186