https://www.taxtmi.com/caselaws?id=85014 Tube light fittings assembled without power remained eligible for exemption because the use of power in making empty pattis, an intermediate component, did not defeat relief for the final non-power assembly. Binding departmental circulars supporting the assessee's understanding were treated as applicable, so exemption could not be denied on the basis of earlier powered manufacture. The demand was also held time-barred because the assessee had disclosed its activity and filed declarations, and the prevailing departmental view negated any deliberate suppression; the extended limitation period was therefore not available. en-us Wed, 06 Dec 1995 00:00:00 +0530 Tue, 02 Aug 2011 11:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85014 Tube light fittings assembled without power remained eligible for exemption because the use of power in making empty pattis, an intermediate component, did not defeat relief for the final non-power assembly. Binding departmental circulars supporting the assessee's understanding were treated as applicable, so exemption could not be denied on the basis of earlier powered manufacture. The demand was also held time-barred because the assessee had disclosed its activity and filed declarations, and the prevailing departmental view negated any deliberate suppression; the extended limitation period was therefore not available. Case-Laws Central Excise Wed, 06 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85014