https://www.taxtmi.com/caselaws?id=308010 Classification of the goods depended on their technical character, and the commentary states that expert opinions, supporting literature, prior departmental communications, and approved classification material favoured treatment as emulsions rather than solutions; on that basis, exemption under the relevant notifications was upheld for the assessee. It also notes that the classification lists disclosed composition and manufacturing details, the department had earlier accepted the notification benefit, and no suppression or misstatement was shown, so the extended limitation period for demand was unavailable and the demand was time-barred. The departmental challenge therefore failed on both classification and limitation, and the order dropping the proceedings was sustained. en-us Mon, 30 Apr 2001 00:00:00 +0530 Tue, 23 May 2023 17:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308010 Classification of the goods depended on their technical character, and the commentary states that expert opinions, supporting literature, prior departmental communications, and approved classification material favoured treatment as emulsions rather than solutions; on that basis, exemption under the relevant notifications was upheld for the assessee. It also notes that the classification lists disclosed composition and manufacturing details, the department had earlier accepted the notification benefit, and no suppression or misstatement was shown, so the extended limitation period for demand was unavailable and the demand was time-barred. The departmental challenge therefore failed on both classification and limitation, and the order dropping the proceedings was sustained. Case-Laws Central Excise Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308010