https://www.taxtmi.com/caselaws?id=89657 The Tribunal upheld the demand of Rs. 3,10,909.20 under Section 11A of the Central Excises and Salt Act, 1944, rejecting the appellants' argument for duty exemption on filter elements used in the manufacture of internal combustion engines. The Tribunal emphasized the requirement of strict compliance with the Chapter X procedure and ruled that the filter elements, although ultimately used in internal combustion engines, did not qualify for exemption under the notification due to their assembly into filter assemblies before reaching the manufacturers. The appeal was dismissed, affirming the original order. en-us Tue, 01 Dec 1998 00:00:00 +0530 Wed, 28 Sep 2011 17:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89657 The Tribunal upheld the demand of Rs. 3,10,909.20 under Section 11A of the Central Excises and Salt Act, 1944, rejecting the appellants' argument for duty exemption on filter elements used in the manufacture of internal combustion engines. The Tribunal emphasized the requirement of strict compliance with the Chapter X procedure and ruled that the filter elements, although ultimately used in internal combustion engines, did not qualify for exemption under the notification due to their assembly into filter assemblies before reaching the manufacturers. The appeal was dismissed, affirming the original order. Case-Laws Central Excise Tue, 01 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89657