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2011 (1) TMI 731 - AT - Central ExciseClassification - products manufactured and cleared by the appellants as disinfectant preparations - Domex disinfectant cleaner, Domex power cleaner, Domex all purpose disinfectant cleaner and Domex all round home cleaner. - Held that: - Since the product has two functions namely, cleaning and killing germs and arguments to be considered is that product can be called as a composite product made up of different components. Further, HSN notes also provides that if the product has multiple use and therefore, prima facie classifiable in more than one headings, for classification, the General Interpretation Rules have to be applied. In this case, in our opinion, in terms of tariff headings and HSN Notes, the product is classifiable under Chapter 34 and therefore, General Interpretative Rules need not be applied. Regarding extended period of limitation and penalty - Held that:- extended period cannot be invoked in this case - penalty is not imposable since the commission has not explained what was the omission in the declaration filed under Rule 173(B) of Central Excise Rules, warranting imposition of penalty.
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