https://www.taxtmi.com/caselaws?id=756133 Tariff classification of a specially printed, cut and folded inner wrap for surgical gloves depends on its true nature, function and common understanding rather than its trade description. As the wrap provides sterile cover and facilitates use of the gloves, while having three open sides, it is packing and wrapping paper under Chapter 4823 rather than a wallet under Chapter 4817. Extended limitation and penalty require proof of suppression of facts or intent to evade duty. Where the manufacturing process was disclosed and the product was treated as a wallet, those requirements were not met; the demand is confined to the normal period with interest and penalty is set aside. en-us Thu, 25 Jul 2024 00:00:00 +0530 Mon, 29 Jul 2024 10:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756133 Tariff classification of a specially printed, cut and folded inner wrap for surgical gloves depends on its true nature, function and common understanding rather than its trade description. As the wrap provides sterile cover and facilitates use of the gloves, while having three open sides, it is packing and wrapping paper under Chapter 4823 rather than a wallet under Chapter 4817. Extended limitation and penalty require proof of suppression of facts or intent to evade duty. Where the manufacturing process was disclosed and the product was treated as a wallet, those requirements were not met; the demand is confined to the normal period with interest and penalty is set aside. Case-Laws Central Excise Thu, 25 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756133