https://www.taxtmi.com/caselaws?id=759346 Zero Air used for Gas Chromatograph testing is classifiable as Zero Air/Synthetic Air under Chapter Heading 2804, not as compressed air under Chapter Heading 2851. Customer statements and the manufacturing process established that its gas composition was suited to laboratory testing and that it was neither compressed air nor a substitute for it; the cited earlier decision was factually distinguishable. Incorrect declaration under Heading 2851 despite the product's actual character constituted suppression of facts. Payment of duty under the correct classification only after departmental intervention supported invocation of the extended limitation period. The demand and consequential order were sustained. 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 used for Gas Chromatograph testing is classifiable as Zero Air/Synthetic Air under Chapter Heading 2804, not as compressed air under Chapter Heading 2851. Customer statements and the manufacturing process established that its gas composition was suited to laboratory testing and that it was neither compressed air nor a substitute for it; the cited earlier decision was factually distinguishable. Incorrect declaration under Heading 2851 despite the product's actual character constituted suppression of facts. Payment of duty under the correct classification only after departmental intervention supported invocation of the extended limitation period. The demand and consequential order were sustained. Case-Laws Central Excise Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759346