https://www.taxtmi.com/caselaws?id=81035 PVC-based material compounded from PVC resin, plasticizers, additives and fillers is treated in technical and trade usage as a PVC compound, so Crown Cork Sealing Compound was considered eligible for exemption under Notification No. 206/77. The text also notes that the extended period of limitation was unavailable because the record showed disclosure of the product composition, repeated departmental testing and correspondence, with no suppression of facts established. On that basis, the exemption issue and the limitation objection both favoured the assessee, and the duty demand based on denial of exemption could not stand. en-us Fri, 07 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 18:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81035 PVC-based material compounded from PVC resin, plasticizers, additives and fillers is treated in technical and trade usage as a PVC compound, so Crown Cork Sealing Compound was considered eligible for exemption under Notification No. 206/77. The text also notes that the extended period of limitation was unavailable because the record showed disclosure of the product composition, repeated departmental testing and correspondence, with no suppression of facts established. On that basis, the exemption issue and the limitation objection both favoured the assessee, and the duty demand based on denial of exemption could not stand. Case-Laws Central Excise Fri, 07 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81035