https://www.taxtmi.com/caselaws?id=91242 HDPE woven sacks manufactured from fabrics or tubes woven on circular looms fell within the exclusion from Notification No. 223/86-C.E., because the later amendment of 27-3-1990 was treated as clarificatory of an existing restriction rather than creating a new prospective condition. The exemption was therefore unavailable. On limitation, the declarations filed by the assessee disclosed the manufacture from HDPE tubes or fabrics, and that disclosure was sufficient to negate suppression, misstatement, or intent to evade duty. The extended period could not be invoked, and the duty demand and penalty were set aside as time-barred. en-us Wed, 05 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 17:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91242 HDPE woven sacks manufactured from fabrics or tubes woven on circular looms fell within the exclusion from Notification No. 223/86-C.E., because the later amendment of 27-3-1990 was treated as clarificatory of an existing restriction rather than creating a new prospective condition. The exemption was therefore unavailable. On limitation, the declarations filed by the assessee disclosed the manufacture from HDPE tubes or fabrics, and that disclosure was sufficient to negate suppression, misstatement, or intent to evade duty. The extended period could not be invoked, and the duty demand and penalty were set aside as time-barred. Case-Laws Central Excise Wed, 05 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91242