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2012 (7) TMI 748 - AT - Central ExciseWhether the Treated Tamarind Kernel Powder produced by the assessees is excisable – Held that:- Chemical process carried out gives the product a different molecular structure and makes it suitable for a different use. Any person wanting to use Tamarind Powder as thickener in textile industry will not buy and use such powder unless it is subjected to the processes that the appellants are carrying out. So prima facie the processes constitute a manufacturing process Classification – Held that:- Goods are manufactured goods and its classification was under sub-Heading 1301.10 of the Central Excise tariff Extended period of limitation – Held that:- Extended period of 5 years cannot be invoked for demanding duty - matter relates to a period where the system of filing of classification list in advance and seeking its approval by the department was in vogue and the officers of the department were expected to visit factories and conduct necessary verification for approval of classification list - demands invoking the extended period of time limit is not maintainable
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