https://www.taxtmi.com/caselaws?id=90997 Machined cast copper articles were outside the later exemption because the benefit was restricted to sub-heading 7419.91, and proof machining moved the goods to sub-heading 7419.99. The earlier general exemption for cast copper articles did not extend to machined castings under the amended notification, so the exemption failed on merits. However, limitation barred the demand and penalty because the department had already examined the process, knew of the machining activity, and there was a longstanding classification dispute. In that setting, omission to mention machining in classification lists was not suppression of facts, making the demand time-barred and the penalty unsustainable. en-us Wed, 12 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 11:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90997 Machined cast copper articles were outside the later exemption because the benefit was restricted to sub-heading 7419.91, and proof machining moved the goods to sub-heading 7419.99. The earlier general exemption for cast copper articles did not extend to machined castings under the amended notification, so the exemption failed on merits. However, limitation barred the demand and penalty because the department had already examined the process, knew of the machining activity, and there was a longstanding classification dispute. In that setting, omission to mention machining in classification lists was not suppression of facts, making the demand time-barred and the penalty unsustainable. Case-Laws Central Excise Wed, 12 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90997