https://www.taxtmi.com/caselaws?id=85391 Notification No. 43/88 was analysed as granting exemption to specified inputs used in manufacturing final products under sub-heading 3808.10, subject to Chapter X procedure where use occurred outside the factory. Technical and contextual evidence showed white phosphorus and yellow phosphorus were the same commodity, so the input identity was accepted in substance. The presence of phosphorus trichloride as an intermediate did not defeat exemption where the manufacturing chain ended in insecticides, fungicides, herbicides, weedicides and pesticides and procedural requirements were followed. The demand was also treated as time-barred because the department knew of the clearances and no basis for the extended limitation period was established. en-us Fri, 19 Jul 1996 00:00:00 +0530 Thu, 04 Aug 2011 16:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85391 Notification No. 43/88 was analysed as granting exemption to specified inputs used in manufacturing final products under sub-heading 3808.10, subject to Chapter X procedure where use occurred outside the factory. Technical and contextual evidence showed white phosphorus and yellow phosphorus were the same commodity, so the input identity was accepted in substance. The presence of phosphorus trichloride as an intermediate did not defeat exemption where the manufacturing chain ended in insecticides, fungicides, herbicides, weedicides and pesticides and procedural requirements were followed. The demand was also treated as time-barred because the department knew of the clearances and no basis for the extended limitation period was established. Case-Laws Central Excise Fri, 19 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85391