https://www.taxtmi.com/caselaws?id=41306 Where short-levy of excise duty arose from misdescription of the goods, recovery was held to fall under the specific short-levy provision and not the residuary rule, so the demand beyond the prescribed limitation period was invalid. In classification, coloured paper was tested on its essential characteristics, strength, sizing, stiffness, actual use and market understanding. On that basis, the paper was treated as printing and writing paper rather than packing and wrapping paper. The departmental classification was therefore unsustainable, and the assessee became entitled to refund of the amount collected. en-us Wed, 22 Jul 1970 00:00:00 +0530 Tue, 01 Jun 2010 18:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41306 Where short-levy of excise duty arose from misdescription of the goods, recovery was held to fall under the specific short-levy provision and not the residuary rule, so the demand beyond the prescribed limitation period was invalid. In classification, coloured paper was tested on its essential characteristics, strength, sizing, stiffness, actual use and market understanding. On that basis, the paper was treated as printing and writing paper rather than packing and wrapping paper. The departmental classification was therefore unsustainable, and the assessee became entitled to refund of the amount collected. Case-Laws Central Excise Wed, 22 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41306