https://www.taxtmi.com/caselaws?id=91383 Notification No. 217/85-C.E. was read to extend to component parts of diesel oil operated internal combustion engines falling under the relevant tariff chapters, when intended for use in manufacture of those engines; a narrower construction limited only to Heading 8409 was rejected because it would make the chapter reference and exclusions redundant, and the bearings were treated as exempt. For departmental review under Section 35E(2) of the Central Excise Act, limitation ran from the date of the order sought to be reviewed, not from its issue or communication; because the reference was made after one year from the adjudication order, it was time-barred and the proceedings failed. en-us Fri, 09 Apr 1999 00:00:00 +0530 Mon, 17 Oct 2011 16:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91383 Notification No. 217/85-C.E. was read to extend to component parts of diesel oil operated internal combustion engines falling under the relevant tariff chapters, when intended for use in manufacture of those engines; a narrower construction limited only to Heading 8409 was rejected because it would make the chapter reference and exclusions redundant, and the bearings were treated as exempt. For departmental review under Section 35E(2) of the Central Excise Act, limitation ran from the date of the order sought to be reviewed, not from its issue or communication; because the reference was made after one year from the adjudication order, it was time-barred and the proceedings failed. Case-Laws Central Excise Fri, 09 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91383