https://www.taxtmi.com/caselaws?id=74579 Where an undefined tariff or notification term is construed, its meaning is determined by common parlance, trade understanding and contemporaneous practical recognition; on that basis, a Maruti Van was treated as a saloon car for the benefit under Notification No. 20/84-C.E. The document also states that extended limitation could not be invoked because suppression or mis-statement was not proved, particularly where the department acknowledged a genuine doubt about eligibility. As the notice was issued beyond six months from the relevant clearances, the demand was held time-barred. The assessee succeeded on both classification and limitation. en-us Tue, 14 Mar 1989 00:00:00 +0530 Thu, 09 Jun 2011 16:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74579 Where an undefined tariff or notification term is construed, its meaning is determined by common parlance, trade understanding and contemporaneous practical recognition; on that basis, a Maruti Van was treated as a saloon car for the benefit under Notification No. 20/84-C.E. The document also states that extended limitation could not be invoked because suppression or mis-statement was not proved, particularly where the department acknowledged a genuine doubt about eligibility. As the notice was issued beyond six months from the relevant clearances, the demand was held time-barred. The assessee succeeded on both classification and limitation. Case-Laws Central Excise Tue, 14 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74579