https://www.taxtmi.com/caselaws?id=89330 Exemption under Notification No. 185/87-C.E. remained available for absorbent cotton wool because the brand reference appeared only on invoices and delivery documents, while the labels on the goods themselves showed only the manufacturer's name and address. Use of a brand name on commercial documents, without affixation on the goods, was insufficient to deny the exemption. The extended period of limitation was also unavailable because the assessee had filed label samples with the classification list and the department had approved the classification after examining them, negating suppression of facts with intent to evade duty. The duty demand and penalty were therefore set aside. en-us Fri, 24 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 13:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89330 Exemption under Notification No. 185/87-C.E. remained available for absorbent cotton wool because the brand reference appeared only on invoices and delivery documents, while the labels on the goods themselves showed only the manufacturer's name and address. Use of a brand name on commercial documents, without affixation on the goods, was insufficient to deny the exemption. The extended period of limitation was also unavailable because the assessee had filed label samples with the classification list and the department had approved the classification after examining them, negating suppression of facts with intent to evade duty. The duty demand and penalty were therefore set aside. Case-Laws Central Excise Fri, 24 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89330