https://www.taxtmi.com/caselaws?id=91989 Copper alloy products were treated as eligible for exemption under Notification No. 178/88 where the goods were shown as copper zinc base alloy and copper tin base alloy, and the chapter classification indicated that the inputs and products fell within the relevant Chapter 74 framework. The Tribunal accepted that the use of a small quantity of additive metal as a technological necessity did not by itself defeat exemption. It also rejected the allegation of misdeclaration and suppression because the classification lists disclosed the nature of the goods and the department had notice of the product composition. The demand and penalty were therefore not sustained. en-us Mon, 10 Mar 1997 00:00:00 +0530 Sat, 22 Oct 2011 13:23:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91989 Copper alloy products were treated as eligible for exemption under Notification No. 178/88 where the goods were shown as copper zinc base alloy and copper tin base alloy, and the chapter classification indicated that the inputs and products fell within the relevant Chapter 74 framework. The Tribunal accepted that the use of a small quantity of additive metal as a technological necessity did not by itself defeat exemption. It also rejected the allegation of misdeclaration and suppression because the classification lists disclosed the nature of the goods and the department had notice of the product composition. The demand and penalty were therefore not sustained. Case-Laws Central Excise Mon, 10 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91989