https://www.taxtmi.com/caselaws?id=74664 Finished industrial gaskets cut out of mineral fibre sheets were treated as a separate excisable commodity with distinct commercial identity, so they were held classifiable under Tariff Item 68 and not under Tariff Item 22-F(4). A review show cause notice issued to reopen an appellate order was also held time-barred because the applicable limitation period under the proviso to Section 36(2), read with Section 11-A, had expired. The classification objection and the limitation challenge were both resolved in favour of the assessee. en-us Tue, 12 Aug 1986 00:00:00 +0530 Fri, 10 Jun 2011 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74664 Finished industrial gaskets cut out of mineral fibre sheets were treated as a separate excisable commodity with distinct commercial identity, so they were held classifiable under Tariff Item 68 and not under Tariff Item 22-F(4). A review show cause notice issued to reopen an appellate order was also held time-barred because the applicable limitation period under the proviso to Section 36(2), read with Section 11-A, had expired. The classification objection and the limitation challenge were both resolved in favour of the assessee. Case-Laws Central Excise Tue, 12 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74664