https://www.taxtmi.com/caselaws?id=83756 Shuttering plywood was treated as a distinct commercial commodity from structural plywood because separate ISI specifications and prior Tribunal rulings showed the two products were not interchangeable. Since Notification No. 55/79 excluded only structural plywood from the scope of commercial plywood, the goods were classifiable as commercial plywood and attracted duty at the applicable ad valorem rate. On limitation, the extended demand failed because the show cause notice did not allege suppression or mis-statement and did not invoke the proviso to the limitation provision. Accordingly, the demand beyond six months was time-barred and relief was granted on both classification and limitation. en-us Fri, 21 Oct 1994 00:00:00 +0530 Sat, 16 Jul 2011 15:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83756 Shuttering plywood was treated as a distinct commercial commodity from structural plywood because separate ISI specifications and prior Tribunal rulings showed the two products were not interchangeable. Since Notification No. 55/79 excluded only structural plywood from the scope of commercial plywood, the goods were classifiable as commercial plywood and attracted duty at the applicable ad valorem rate. On limitation, the extended demand failed because the show cause notice did not allege suppression or mis-statement and did not invoke the proviso to the limitation provision. Accordingly, the demand beyond six months was time-barred and relief was granted on both classification and limitation. Case-Laws Central Excise Fri, 21 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83756