https://www.taxtmi.com/caselaws?id=95029 A Board circular was read with Notification No. 55/91 to extend exemption from additional duty to cotton yarn and cotton waste cleared by a 100% export oriented unit to the Domestic Tariff Area, and the Revenue was treated as bound by that interpretation; the duty demand on merits was therefore unsustainable. The demand was also held time-barred because it was raised long after the relevant clearances and no basis for invoking the extended limitation period was shown in the demand notice. On both merits and limitation, the exemption was sustained and the duty demand was set aside. en-us Wed, 01 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 13:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95029 A Board circular was read with Notification No. 55/91 to extend exemption from additional duty to cotton yarn and cotton waste cleared by a 100% export oriented unit to the Domestic Tariff Area, and the Revenue was treated as bound by that interpretation; the duty demand on merits was therefore unsustainable. The demand was also held time-barred because it was raised long after the relevant clearances and no basis for invoking the extended limitation period was shown in the demand notice. On both merits and limitation, the exemption was sustained and the duty demand was set aside. Case-Laws Central Excise Wed, 01 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95029