https://www.taxtmi.com/caselaws?id=95714 Notification No. 43/88 was construed as granting exemption only to chemicals used in the manufacture of pesticides, and the Tribunal held that insecticides were not synonymous with pesticides. The exemption could not be extended beyond the specific tariff description, especially where the notification required every word to be given meaning. On limitation, the Tribunal noted that the show cause notice alleged suppression, the classification list itself reflected the exemption claim, and RT-12 finalisation did not bar recovery when the relevant facts were within the assessee's knowledge. The exemption claim and limitation defence were both rejected. en-us Fri, 18 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 14:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95714 Notification No. 43/88 was construed as granting exemption only to chemicals used in the manufacture of pesticides, and the Tribunal held that insecticides were not synonymous with pesticides. The exemption could not be extended beyond the specific tariff description, especially where the notification required every word to be given meaning. On limitation, the Tribunal noted that the show cause notice alleged suppression, the classification list itself reflected the exemption claim, and RT-12 finalisation did not bar recovery when the relevant facts were within the assessee's knowledge. The exemption claim and limitation defence were both rejected. Case-Laws Central Excise Fri, 18 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95714