https://www.taxtmi.com/caselaws?id=74138 Transmission belting classification had to be reconsidered because the lower authority could not ignore final remand directions that treated rubber predominance as relevant and required sample testing; the matter was sent back for fresh adjudication on the available evidence. A duty demand initiated under a provision then in force was held to continue under the normal six-month limitation, so the limitation objection failed. For small-scale exemption, clearances of exempted excisable goods were required to be counted in the aggregate clearance limit because exemption does not alter the excisable character of the goods, and that computation was upheld. en-us Mon, 28 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74138 Transmission belting classification had to be reconsidered because the lower authority could not ignore final remand directions that treated rubber predominance as relevant and required sample testing; the matter was sent back for fresh adjudication on the available evidence. A duty demand initiated under a provision then in force was held to continue under the normal six-month limitation, so the limitation objection failed. For small-scale exemption, clearances of exempted excisable goods were required to be counted in the aggregate clearance limit because exemption does not alter the excisable character of the goods, and that computation was upheld. Case-Laws Central Excise Mon, 28 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74138