https://www.taxtmi.com/caselaws?id=92232 The tribunal held that the concrete beams and girders were excisable goods under CET sub-heading 6807.00, rejecting the appellant's argument that they were semi-finished. The appellants were granted exemption from duty under Notification 59/90 as the casting yard was considered part of the construction site. The extended period of limitation was found applicable due to willful suppression of facts by the appellants. The duty demand and penalties were set aside, with the appeals allowed based on the benefit of the notification. en-us Thu, 09 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 11:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92232 The tribunal held that the concrete beams and girders were excisable goods under CET sub-heading 6807.00, rejecting the appellant's argument that they were semi-finished. The appellants were granted exemption from duty under Notification 59/90 as the casting yard was considered part of the construction site. The extended period of limitation was found applicable due to willful suppression of facts by the appellants. The duty demand and penalties were set aside, with the appeals allowed based on the benefit of the notification. Case-Laws Central Excise Thu, 09 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92232