https://www.taxtmi.com/caselaws?id=52325 Chemically treated tamarind kernel powder was treated as a product of the milling industry under Heading 11.01, not as a gum under Heading 13.01, because the tariff scheme and the applicable Board circular supported classification under sub-heading 1101.90 and the Revenue did not establish that the product answered the gum entry. The extended period of limitation was also held unavailable because classification declarations and process disclosure were on record, and the omission for one unit was treated as a bona fide clerical lapse rather than conscious suppression or wilful misstatement with intent to evade duty. The assessee's classification was therefore accepted and the duty demand based on extended limitation failed. en-us Thu, 30 Oct 2003 00:00:00 +0530 Thu, 04 Jul 2024 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52325 Chemically treated tamarind kernel powder was treated as a product of the milling industry under Heading 11.01, not as a gum under Heading 13.01, because the tariff scheme and the applicable Board circular supported classification under sub-heading 1101.90 and the Revenue did not establish that the product answered the gum entry. The extended period of limitation was also held unavailable because classification declarations and process disclosure were on record, and the omission for one unit was treated as a bona fide clerical lapse rather than conscious suppression or wilful misstatement with intent to evade duty. The assessee's classification was therefore accepted and the duty demand based on extended limitation failed. Case-Laws Central Excise Thu, 30 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52325