https://www.taxtmi.com/caselaws?id=74413 Precipitated activated calcium carbonate (coated chalk) was treated as covered by the exemption for minerals used as extenders, suspending agents, fillers or diluents, and no distinction was drawn between coated and uncoated chalk; however, exemption depended on proof of actual use for the specified purposes, so verification by the lower authority was required. In the absence of suppression or misstatement, the extended limitation period under Section 11-A could not be invoked, and any duty demand had to be confined to the normal period preceding the show cause notice. en-us Fri, 15 May 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74413 Precipitated activated calcium carbonate (coated chalk) was treated as covered by the exemption for minerals used as extenders, suspending agents, fillers or diluents, and no distinction was drawn between coated and uncoated chalk; however, exemption depended on proof of actual use for the specified purposes, so verification by the lower authority was required. In the absence of suppression or misstatement, the extended limitation period under Section 11-A could not be invoked, and any duty demand had to be confined to the normal period preceding the show cause notice. Case-Laws Central Excise Fri, 15 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74413