https://www.taxtmi.com/caselaws?id=763301 Tariff classification of propylene/propene feed stock requires application of the tariff headings, General Rules for Interpretation, relevant Chapter Notes and HSN guidance, with particular focus on whether the product is a separate chemically defined compound meeting the required purity. Where the material is mixed with other hydrocarbons and the purity basis is unestablished, classification under the heading for propene in pure or commercially pure state requires reconsideration. Extended limitation cannot apply where declarations, returns and correspondence placed manufacture and clearance within departmental knowledge, absent suppression, wilful misstatement or intent to evade duty. The classification and consequential liability require de novo consideration; connected penalties and interest based on extended limitation cannot stand on that premise. en-us Thu, 12 Sep 2024 00:00:00 +0530 Tue, 17 Dec 2024 13:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763301 Tariff classification of propylene/propene feed stock requires application of the tariff headings, General Rules for Interpretation, relevant Chapter Notes and HSN guidance, with particular focus on whether the product is a separate chemically defined compound meeting the required purity. Where the material is mixed with other hydrocarbons and the purity basis is unestablished, classification under the heading for propene in pure or commercially pure state requires reconsideration. Extended limitation cannot apply where declarations, returns and correspondence placed manufacture and clearance within departmental knowledge, absent suppression, wilful misstatement or intent to evade duty. The classification and consequential liability require de novo consideration; connected penalties and interest based on extended limitation cannot stand on that premise. Case-Laws Central Excise Thu, 12 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763301