https://www.taxtmi.com/caselaws?id=288171 Clubbing of clearances requires proof that the alleged separate unit is only a dummy concern, supported by notice to the affected unit and evidence of flow-back or operational control; mere common family links, proximity, banking arrangements or inter-unit dealings are insufficient. Serpent eggs were treated as falling under Heading 3604.90 as pyrotechnic articles for amusement other than fireworks, with nil duty following from that classification. The extended limitation period could not be invoked because the department already knew the units and their clearances, and suppression of facts was not established. On these grounds, the duty demand and penalties were not sustained. en-us Tue, 20 Oct 1998 00:00:00 +0530 Tue, 23 Apr 2024 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288171 Clubbing of clearances requires proof that the alleged separate unit is only a dummy concern, supported by notice to the affected unit and evidence of flow-back or operational control; mere common family links, proximity, banking arrangements or inter-unit dealings are insufficient. Serpent eggs were treated as falling under Heading 3604.90 as pyrotechnic articles for amusement other than fireworks, with nil duty following from that classification. The extended limitation period could not be invoked because the department already knew the units and their clearances, and suppression of facts was not established. On these grounds, the duty demand and penalties were not sustained. Case-Laws Central Excise Tue, 20 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288171