https://www.taxtmi.com/caselaws?id=88998 HDPE sacks made from tubular fabrics produced on circular looms with the aid of power were held outside Notification No. 65/87-C.E. because the powered manufacture of tubular fabric was treated as an integral part of the sack-making process. The exemption was therefore unavailable. On limitation, a classification declaration said the sacks were manufactured without power, but the use of power in producing tubular fabric was not disclosed. That non-disclosure was treated as wilful suppression of material facts, so the extended period of limitation was invokable and the demand was not time-barred. en-us Wed, 25 Feb 1998 00:00:00 +0530 Thu, 22 Sep 2011 17:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88998 HDPE sacks made from tubular fabrics produced on circular looms with the aid of power were held outside Notification No. 65/87-C.E. because the powered manufacture of tubular fabric was treated as an integral part of the sack-making process. The exemption was therefore unavailable. On limitation, a classification declaration said the sacks were manufactured without power, but the use of power in producing tubular fabric was not disclosed. That non-disclosure was treated as wilful suppression of material facts, so the extended period of limitation was invokable and the demand was not time-barred. Case-Laws Central Excise Wed, 25 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88998