https://www.taxtmi.com/caselaws?id=72881 Runners and risers arising after removal of steel ingots from moulds constitute melting scrap, not steel ingots, for exemption purposes under Notification 237/75. Their indefinite shape, size and end-use support classification as scrap, and trade notices or ministerial statements do not expand the notification's scope; the exemption is therefore unavailable. Extended limitation cannot be invoked where classification lists, returns and statutory records disclosed the products and clearances, with no suppression or clandestine removal. The demand is consequently confined to the normal limitation period, while the classification and exemption claim fails. en-us Tue, 12 May 1987 00:00:00 +0530 Wed, 25 May 2011 16:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72881 Runners and risers arising after removal of steel ingots from moulds constitute melting scrap, not steel ingots, for exemption purposes under Notification 237/75. Their indefinite shape, size and end-use support classification as scrap, and trade notices or ministerial statements do not expand the notification's scope; the exemption is therefore unavailable. Extended limitation cannot be invoked where classification lists, returns and statutory records disclosed the products and clearances, with no suppression or clandestine removal. The demand is consequently confined to the normal limitation period, while the classification and exemption claim fails. Case-Laws Central Excise Tue, 12 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72881