https://www.taxtmi.com/caselaws?id=74839 Goods fully exempt at the time of manufacture do not become liable to central excise merely because the exemption is withdrawn before clearance, provided the assessee proves manufacture during the exempt period. The document also affirms that PVC grips made of plastic retain classification as articles of plastic under Tariff Item 15A(2), and their use on motor vehicles does not shift them to the residual entry under Tariff Item 68. Relief on duty liability is therefore conditional on proof of prior manufacture, while the classification challenge fails. en-us Fri, 07 Nov 1986 00:00:00 +0530 Sat, 11 Jun 2011 13:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74839 Goods fully exempt at the time of manufacture do not become liable to central excise merely because the exemption is withdrawn before clearance, provided the assessee proves manufacture during the exempt period. The document also affirms that PVC grips made of plastic retain classification as articles of plastic under Tariff Item 15A(2), and their use on motor vehicles does not shift them to the residual entry under Tariff Item 68. Relief on duty liability is therefore conditional on proof of prior manufacture, while the classification challenge fails. Case-Laws Central Excise Fri, 07 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74839