https://www.taxtmi.com/caselaws?id=82480 An exemption proviso for wire rods was interpreted to apply where the basic steel input was produced with the aid of an electric furnace, even if the billets were later reheated in an oil-fired furnace for rolling. The departmental circular and earlier Tribunal reasoning supported that construction, and the proviso could not be read so narrowly as to make its reference to rolled products redundant. On limitation, filing and approval of classification lists, together with the contemporaneous circular, negatived suppression; the demand beyond the normal limitation period was therefore not sustainable. en-us Mon, 14 Dec 1992 00:00:00 +0530 Tue, 05 Jul 2011 13:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82480 An exemption proviso for wire rods was interpreted to apply where the basic steel input was produced with the aid of an electric furnace, even if the billets were later reheated in an oil-fired furnace for rolling. The departmental circular and earlier Tribunal reasoning supported that construction, and the proviso could not be read so narrowly as to make its reference to rolled products redundant. On limitation, filing and approval of classification lists, together with the contemporaneous circular, negatived suppression; the demand beyond the normal limitation period was therefore not sustainable. Case-Laws Central Excise Mon, 14 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82480