https://www.taxtmi.com/caselaws?id=40920 Aerated waters manufactured with synthetic essences were not classifiable as goods containing blended flavouring concentrates under Item 1D(1), because the record and technical material showed that blended flavouring concentrates were not used and synthetic essences were not synonymous with them. The earlier classification declaration was treated as a mistake of law, so it did not bar correction. Refund of duty paid in excess was therefore available under Rule 11 of the Central Excise Rules, 1944, subject to the one-year limitation period. en-us Fri, 26 Sep 1980 00:00:00 +0530 Tue, 18 May 2010 10:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40920 Aerated waters manufactured with synthetic essences were not classifiable as goods containing blended flavouring concentrates under Item 1D(1), because the record and technical material showed that blended flavouring concentrates were not used and synthetic essences were not synonymous with them. The earlier classification declaration was treated as a mistake of law, so it did not bar correction. Refund of duty paid in excess was therefore available under Rule 11 of the Central Excise Rules, 1944, subject to the one-year limitation period. Case-Laws Central Excise Fri, 26 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40920