https://www.taxtmi.com/caselaws?id=466739 Classification of enriched trans esterified fish oil turns on chemical modification: where trans esterification and enrichment place the product within a specific tariff description, Heading 1516 applies and must be preferred over Heading 1504 or residuary Heading 3824; the Department failed to prove residuary classification. Invocation of the extended limitation period and imposition of penalties (including personal penalty) require proof of suppression or wilful misstatement, which the Department did not establish; extended limitation and penalties are therefore vacated and the appellants' classification under Heading 1516 10 00 is sustained. en-us Tue, 11 Mar 2025 00:00:00 +0530 Tue, 17 Feb 2026 11:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466739 Classification of enriched trans esterified fish oil turns on chemical modification: where trans esterification and enrichment place the product within a specific tariff description, Heading 1516 applies and must be preferred over Heading 1504 or residuary Heading 3824; the Department failed to prove residuary classification. Invocation of the extended limitation period and imposition of penalties (including personal penalty) require proof of suppression or wilful misstatement, which the Department did not establish; extended limitation and penalties are therefore vacated and the appellants' classification under Heading 1516 10 00 is sustained. Case-Laws Central Excise Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466739