https://www.taxtmi.com/caselaws?id=80866 Plastic articles specially designed for fitment to mixers, wet grinders and similar appliances were treated as identifiable parts, not articles of general use under Chapter 39, so the Revenue's classification was upheld and exemption under Notification No. 132/86 was rejected. On limitation, the extended period was unavailable because conscious or deliberate suppression of material facts was not established; the demand survived only for the normal six-month period. For removal without duty, penalty was sustained in principle but reduced, while confiscation of plant and machinery was set aside with consequential relief in redemption fine. en-us Tue, 30 Oct 1990 00:00:00 +0530 Mon, 20 Jun 2011 18:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80866 Plastic articles specially designed for fitment to mixers, wet grinders and similar appliances were treated as identifiable parts, not articles of general use under Chapter 39, so the Revenue's classification was upheld and exemption under Notification No. 132/86 was rejected. On limitation, the extended period was unavailable because conscious or deliberate suppression of material facts was not established; the demand survived only for the normal six-month period. For removal without duty, penalty was sustained in principle but reduced, while confiscation of plant and machinery was set aside with consequential relief in redemption fine. Case-Laws Central Excise Tue, 30 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80866