https://www.taxtmi.com/caselaws?id=89494 Exemption for tyres marked as ADV was unavailable because the evidence showed them to be auto tyres, not goods specially designed for animal drawn vehicles. The invoices, pricing and purchasers' denials supported the finding that the description did not reflect the true character of the goods, so the exemption claim failed. The limitation plea based on departmental physical control also failed because such control commenced only later under the relevant notification, and no other ground displaced the extended period. The duty demand was therefore sustained. en-us Thu, 03 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 14:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89494 Exemption for tyres marked as ADV was unavailable because the evidence showed them to be auto tyres, not goods specially designed for animal drawn vehicles. The invoices, pricing and purchasers' denials supported the finding that the description did not reflect the true character of the goods, so the exemption claim failed. The limitation plea based on departmental physical control also failed because such control commenced only later under the relevant notification, and no other ground displaced the extended period. The duty demand was therefore sustained. Case-Laws Central Excise Thu, 03 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89494