https://www.taxtmi.com/caselaws?id=74943 Continuous, evidenced protest can preserve a refund claim from limitation even without a protest endorsement on every gate pass: written objections, licence applications renewed under protest, and PLA deposits marked under protest were sufficient, so the refund claim was not time-barred. Ayurvedic medicines also could not be placed in the residuary excise entry where a preceding tariff item excluded medicines exclusively Ayurvedic, Unani, Sidha or Homoeopathic; goods specifically referred to in an earlier item, even by exclusion, do not fall within the residuary entry. The assessee succeeded on both limitation and classification. en-us Wed, 05 Jul 1989 00:00:00 +0530 Mon, 13 Jun 2011 15:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74943 Continuous, evidenced protest can preserve a refund claim from limitation even without a protest endorsement on every gate pass: written objections, licence applications renewed under protest, and PLA deposits marked under protest were sufficient, so the refund claim was not time-barred. Ayurvedic medicines also could not be placed in the residuary excise entry where a preceding tariff item excluded medicines exclusively Ayurvedic, Unani, Sidha or Homoeopathic; goods specifically referred to in an earlier item, even by exclusion, do not fall within the residuary entry. The assessee succeeded on both limitation and classification. Case-Laws Central Excise Wed, 05 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74943