https://www.taxtmi.com/caselaws?id=99346 Bowl Assembly was treated as the power driven pump for exemption purposes, while Column Assembly and Discharge Head Assembly were treated as parts or accessories outside the scope of Notification No. 56/95. Earlier findings involving the same assessee governed the classification issue, so the exemption could not be extended to the component assemblies. On limitation, the demand was not wholly time-barred because the notice covered a period that included a non-time-barred segment, but the amount had to be segregated and recomputed. The matter therefore required de novo quantification for the surviving period. en-us Thu, 30 Nov 2000 00:00:00 +0530 Fri, 27 Jan 2012 10:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99346 Bowl Assembly was treated as the power driven pump for exemption purposes, while Column Assembly and Discharge Head Assembly were treated as parts or accessories outside the scope of Notification No. 56/95. Earlier findings involving the same assessee governed the classification issue, so the exemption could not be extended to the component assemblies. On limitation, the demand was not wholly time-barred because the notice covered a period that included a non-time-barred segment, but the amount had to be segregated and recomputed. The matter therefore required de novo quantification for the surviving period. Case-Laws Central Excise Thu, 30 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99346