https://www.taxtmi.com/caselaws?id=84199 Polyethylene and polypropylene films and sheets made from lay-flat tubings were treated as goods falling within the relevant tariff description and were found eligible for exemption under the applicable notifications and the Section 11C notification, because the department did not prove rigidity or other facts excluding them from the exempted class. The notices also failed to disclose adequate allegations or proof of suppression, misstatement, or intent to evade duty, and the record did not justify invocation of the extended limitation period under Section 11A. On those facts, the exemption applied and the duty demands were barred by limitation. en-us Thu, 25 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 13:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84199 Polyethylene and polypropylene films and sheets made from lay-flat tubings were treated as goods falling within the relevant tariff description and were found eligible for exemption under the applicable notifications and the Section 11C notification, because the department did not prove rigidity or other facts excluding them from the exempted class. The notices also failed to disclose adequate allegations or proof of suppression, misstatement, or intent to evade duty, and the record did not justify invocation of the extended limitation period under Section 11A. On those facts, the exemption applied and the duty demands were barred by limitation. Case-Laws Central Excise Thu, 25 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84199