https://www.taxtmi.com/caselaws?id=51015 Puffed wheat was treated as a roasted or puffed cereal falling under Chapter Heading 19.04 and was held outside the exemption under Notification No. 12/90-C.E. Puffed soya nuts were treated as an edible preparation under Chapter 21, including sub-heading 2108.99 from 23-7-1996, and were likewise denied exemption. The declaration describing the goods in exemption language rather than their true commercial identity was treated as suppression and misdeclaration, so the extended period of demand was held invocable. Limited consequential relief was granted on recomputation of duty on cum-duty value, SSI examination, penalty reconsideration, and partial confiscation issues. en-us Fri, 09 Nov 2001 00:00:00 +0530 Tue, 21 Sep 2010 13:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51015 Puffed wheat was treated as a roasted or puffed cereal falling under Chapter Heading 19.04 and was held outside the exemption under Notification No. 12/90-C.E. Puffed soya nuts were treated as an edible preparation under Chapter 21, including sub-heading 2108.99 from 23-7-1996, and were likewise denied exemption. The declaration describing the goods in exemption language rather than their true commercial identity was treated as suppression and misdeclaration, so the extended period of demand was held invocable. Limited consequential relief was granted on recomputation of duty on cum-duty value, SSI examination, penalty reconsideration, and partial confiscation issues. Case-Laws Central Excise Fri, 09 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51015