https://www.taxtmi.com/caselaws?id=92621 Classification of cut copper wire bar moulds used in manufacturing copper rods and later sold as scrap was treated as the core issue. The Tribunal noted a prima facie case that exemption Notifications Nos. 171/84 and 271/86 applied, but refused interim protection against the duty demand because the appellant had not disclosed all relevant material when the classification list was filed, so the time-bar plea was not accepted at the stay stage. Interim relief was therefore declined for the duty liability, while the penalty was stayed. en-us Wed, 10 Nov 1999 00:00:00 +0530 Wed, 02 Nov 2011 18:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92621 Classification of cut copper wire bar moulds used in manufacturing copper rods and later sold as scrap was treated as the core issue. The Tribunal noted a prima facie case that exemption Notifications Nos. 171/84 and 271/86 applied, but refused interim protection against the duty demand because the appellant had not disclosed all relevant material when the classification list was filed, so the time-bar plea was not accepted at the stay stage. Interim relief was therefore declined for the duty liability, while the penalty was stayed. Case-Laws Central Excise Wed, 10 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92621