https://www.taxtmi.com/caselaws?id=759346 Zero Air is analysed for tariff classification by reference to its actual gas composition, manufacturing process and customer use; where the product is suited for laboratory Gas Chromatograph testing and is not merely compressed air, the discussion supports classification under Chapter Heading 2804 rather than 2851. The note also explains that an incorrect tariff declaration may amount to suppression of facts when the declared heading does not match the product's true nature, and that such suppression can justify invocation of the extended period of limitation, particularly where the correct duty position is reflected only after departmental intervention. en-us Fri, 27 Sep 2024 00:00:00 +0530 Fri, 27 Sep 2024 16:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759346 Zero Air is analysed for tariff classification by reference to its actual gas composition, manufacturing process and customer use; where the product is suited for laboratory Gas Chromatograph testing and is not merely compressed air, the discussion supports classification under Chapter Heading 2804 rather than 2851. The note also explains that an incorrect tariff declaration may amount to suppression of facts when the declared heading does not match the product's true nature, and that such suppression can justify invocation of the extended period of limitation, particularly where the correct duty position is reflected only after departmental intervention. Case-Laws Central Excise Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759346