https://www.taxtmi.com/caselaws?id=95228 Goods cleared from three separately registered factories of the same entity were treated as parts of a conveyor system, because the complete system did not come into existence in any one factory and the goods had to be assessed in the condition in which they were removed. The attempted reliance on cases involving CKD or SKD removals from the same premises was rejected on the factual distinction. The duty demand was also sustained, as the earlier prospective-classification ruling involved different facts and the show-cause notice was issued within the permissible period under section 11A. en-us Tue, 14 Nov 2000 00:00:00 +0530 Fri, 09 Dec 2011 10:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95228 Goods cleared from three separately registered factories of the same entity were treated as parts of a conveyor system, because the complete system did not come into existence in any one factory and the goods had to be assessed in the condition in which they were removed. The attempted reliance on cases involving CKD or SKD removals from the same premises was rejected on the factual distinction. The duty demand was also sustained, as the earlier prospective-classification ruling involved different facts and the show-cause notice was issued within the permissible period under section 11A. Case-Laws Central Excise Tue, 14 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95228