https://www.taxtmi.com/caselaws?id=82715 Printed cartons backed with PVC film were held outside an exemption for cartons made wholly of mill board, because the proviso permitting limited other material applied only to ingredients used in making the board and not to surface backing or laminating material. The demand was also held within time: discontinuance of duty payment, failure to maintain prescribed records, and non-disclosure of material facts amounted to suppression, justifying the extended limitation period under the proviso to Section 11A. The exemption claim and the limitation objection therefore both failed, and the departmental demand was sustained. en-us Tue, 05 Oct 1993 00:00:00 +0530 Wed, 06 Jul 2011 18:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82715 Printed cartons backed with PVC film were held outside an exemption for cartons made wholly of mill board, because the proviso permitting limited other material applied only to ingredients used in making the board and not to surface backing or laminating material. The demand was also held within time: discontinuance of duty payment, failure to maintain prescribed records, and non-disclosure of material facts amounted to suppression, justifying the extended limitation period under the proviso to Section 11A. The exemption claim and the limitation objection therefore both failed, and the departmental demand was sustained. Case-Laws Central Excise Tue, 05 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82715