https://www.taxtmi.com/caselaws?id=81620 Fully exempt goods under the residuary tariff item remained excisable goods for tariff purposes, so their clearances had to be included in computing aggregate value under Notification No. 80/80-C.E.; the exclusion in Explanation V applied only to specified goods exempted under another notification. At the same time, the extended limitation period was unavailable because the product, classification and returns had been disclosed, the department was aware of the clearances, and suppression of facts was not established. The demand was therefore confined to the normal limitation period, while inclusion of the clearances in the exemption computation was upheld. en-us Mon, 11 Dec 1989 00:00:00 +0530 Mon, 27 Jun 2011 17:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81620 Fully exempt goods under the residuary tariff item remained excisable goods for tariff purposes, so their clearances had to be included in computing aggregate value under Notification No. 80/80-C.E.; the exclusion in Explanation V applied only to specified goods exempted under another notification. At the same time, the extended limitation period was unavailable because the product, classification and returns had been disclosed, the department was aware of the clearances, and suppression of facts was not established. The demand was therefore confined to the normal limitation period, while inclusion of the clearances in the exemption computation was upheld. Case-Laws Central Excise Mon, 11 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81620