https://www.taxtmi.com/caselaws?id=86837 Duty demand was held barred by limitation because the classification list disclosed manufacture of non-ferrous castings and the exemption claim, the Department had approved it, and the scoring off of entries without prescribed remarks or independent proof did not establish suppression or misstatement. The extended period could not therefore be invoked. On exemption, Notification No. 43/75 was construed strictly: aluminium castings made from aluminium alloys were not treated as castings from virgin aluminium in crude form or qualifying scrap, so the exemption did not apply to such goods. en-us Tue, 17 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 16:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86837 Duty demand was held barred by limitation because the classification list disclosed manufacture of non-ferrous castings and the exemption claim, the Department had approved it, and the scoring off of entries without prescribed remarks or independent proof did not establish suppression or misstatement. The extended period could not therefore be invoked. On exemption, Notification No. 43/75 was construed strictly: aluminium castings made from aluminium alloys were not treated as castings from virgin aluminium in crude form or qualifying scrap, so the exemption did not apply to such goods. Case-Laws Central Excise Tue, 17 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86837