https://www.taxtmi.com/caselaws?id=88272 An exemption under Notification No. 116/89-CE was denied for poly-coated paper cleared in sheet form because the notification's exclusion covered sheets of paper or paper board coated or covered with plastics, and the decisive factor was the condition of the goods at clearance, not whether coating was done on rolls or after slitting. The demand was also held within limitation because the relevant sheet-form clearances were not fully disclosed in the classification list, so prior approval of that list did not bar recovery based on non-disclosure of material facts. The appeal therefore failed on both exemption and limitation. en-us Fri, 12 Dec 1997 00:00:00 +0530 Fri, 16 Sep 2011 15:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88272 An exemption under Notification No. 116/89-CE was denied for poly-coated paper cleared in sheet form because the notification's exclusion covered sheets of paper or paper board coated or covered with plastics, and the decisive factor was the condition of the goods at clearance, not whether coating was done on rolls or after slitting. The demand was also held within limitation because the relevant sheet-form clearances were not fully disclosed in the classification list, so prior approval of that list did not bar recovery based on non-disclosure of material facts. The appeal therefore failed on both exemption and limitation. Case-Laws Central Excise Fri, 12 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88272