https://www.taxtmi.com/caselaws?id=785588 Mixed Xylene was held classifiable under Chapter sub-heading 2707 30 00, because for Heading 2902 only the xylene isomers identified in the HSN note can be counted toward the 95% purity threshold and ethylbenzene cannot be treated as a xylene isomer. The Tribunal also found that the assessee had disclosed the product composition and adopted classification in returns, with departmental audits already on record, so suppression with intent to evade duty was not established. On that basis, invocation of the extended period of limitation was unsustainable and penalty was not leviable, leaving the demand confined to the normal period. en-us Fri, 16 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 07:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785588 Mixed Xylene was held classifiable under Chapter sub-heading 2707 30 00, because for Heading 2902 only the xylene isomers identified in the HSN note can be counted toward the 95% purity threshold and ethylbenzene cannot be treated as a xylene isomer. The Tribunal also found that the assessee had disclosed the product composition and adopted classification in returns, with departmental audits already on record, so suppression with intent to evade duty was not established. On that basis, invocation of the extended period of limitation was unsustainable and penalty was not leviable, leaving the demand confined to the normal period. Case-Laws Central Excise Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785588