https://www.taxtmi.com/caselaws?id=91335 Benefit under Notification No. 118/88 was discussed in relation to copper and copper articles containing significant zinc content. The notification was treated as inapplicable where zinc was used in substantial quantities to manufacture copper alloys, since predominant copper content alone did not create an unconditional exemption. On limitation, a long-standing departmental circular supporting the assessee's understanding of exemption availability was treated as negating intent to evade duty, so the extended period could not be invoked and the demand was time-barred. en-us Mon, 18 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 14:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91335 Benefit under Notification No. 118/88 was discussed in relation to copper and copper articles containing significant zinc content. The notification was treated as inapplicable where zinc was used in substantial quantities to manufacture copper alloys, since predominant copper content alone did not create an unconditional exemption. On limitation, a long-standing departmental circular supporting the assessee's understanding of exemption availability was treated as negating intent to evade duty, so the extended period could not be invoked and the demand was time-barred. Case-Laws Central Excise Mon, 18 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91335