https://www.taxtmi.com/caselaws?id=102598 An exemption under Notification No. 208/83 was confined to the inputs specifically listed in the notification, so waste and scrap of iron and steel under heading 72.03 did not qualify as an eligible input for manufacture of bars under heading 72.09; the exemption claim therefore failed. On limitation, the classification lists disclosed both the product classification and the exemption claim, and the department had examined that claim, so suppression of facts was not established and the extended limitation period could not be invoked; the duty demand was therefore barred beyond the normal period. en-us Mon, 13 Sep 1999 00:00:00 +0530 Wed, 15 Feb 2012 15:04:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102598 An exemption under Notification No. 208/83 was confined to the inputs specifically listed in the notification, so waste and scrap of iron and steel under heading 72.03 did not qualify as an eligible input for manufacture of bars under heading 72.09; the exemption claim therefore failed. On limitation, the classification lists disclosed both the product classification and the exemption claim, and the department had examined that claim, so suppression of facts was not established and the extended limitation period could not be invoked; the duty demand was therefore barred beyond the normal period. Case-Laws Central Excise Mon, 13 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102598