https://www.taxtmi.com/caselaws?id=91581 Imported glass shells or capsules used in automobile bulb manufacture were treated as parts, not as finished bulbs commercially known, so the exemption for bulbs under Notification No. 67/83-C.E. was unavailable and the Department's classification was upheld. The demand for the earlier period was held time-barred, while the portion relating to provisional assessments remained open and was sustained. On the facts, no sufficient basis for penalty was found, so the penalty was set aside. The result was limited relief: exclusion of the time-barred demand and cancellation of penalty, with duty confirmed only for the provisional assessment period. en-us Fri, 05 Dec 1997 00:00:00 +0530 Wed, 19 Oct 2011 13:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91581 Imported glass shells or capsules used in automobile bulb manufacture were treated as parts, not as finished bulbs commercially known, so the exemption for bulbs under Notification No. 67/83-C.E. was unavailable and the Department's classification was upheld. The demand for the earlier period was held time-barred, while the portion relating to provisional assessments remained open and was sustained. On the facts, no sufficient basis for penalty was found, so the penalty was set aside. The result was limited relief: exclusion of the time-barred demand and cancellation of penalty, with duty confirmed only for the provisional assessment period. Case-Laws Customs Fri, 05 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91581