https://www.taxtmi.com/caselaws?id=756133 A specially printed and folded paper insert used to pack surgical gloves is classified as packing and wrapping paper under Chapter 4823, because its true character is determined by its function, common understanding and physical use rather than by a trade description as a wallet. The article also notes that extended limitation cannot be invoked without proof of suppression of facts or intent to evade duty. On the facts recorded, the demand was limited to the normal period and penalty was not sustainable, while the classification under Chapter 4823 was maintained. 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 A specially printed and folded paper insert used to pack surgical gloves is classified as packing and wrapping paper under Chapter 4823, because its true character is determined by its function, common understanding and physical use rather than by a trade description as a wallet. The article also notes that extended limitation cannot be invoked without proof of suppression of facts or intent to evade duty. On the facts recorded, the demand was limited to the normal period and penalty was not sustainable, while the classification under Chapter 4823 was maintained. Case-Laws Central Excise Thu, 25 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756133