https://www.taxtmi.com/caselaws?id=102890 Special purpose motor vehicles did not qualify for exemption under Notification No. 162/86-C.E. because the equipment mounted on the chassis was not treated as duty-paid equipment in the form required by the notification, so the exemption condition was not satisfied. On limitation, the extended period could not be invoked because classification lists, correspondence, returns, and departmental visits showed the department was aware of the manufacturing activity and the assessee's duty-payment claim, leaving no basis for fraud, suppression, or wilful mis-statement. The stated ratio is that an exemption tied to duty on specified constituent goods must be applied by reference to duty having been paid in the required form, and extended limitation fails where departmental knowledge is established. en-us Mon, 18 Oct 1993 00:00:00 +0530 Thu, 16 Feb 2012 17:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102890 Special purpose motor vehicles did not qualify for exemption under Notification No. 162/86-C.E. because the equipment mounted on the chassis was not treated as duty-paid equipment in the form required by the notification, so the exemption condition was not satisfied. On limitation, the extended period could not be invoked because classification lists, correspondence, returns, and departmental visits showed the department was aware of the manufacturing activity and the assessee's duty-payment claim, leaving no basis for fraud, suppression, or wilful mis-statement. The stated ratio is that an exemption tied to duty on specified constituent goods must be applied by reference to duty having been paid in the required form, and extended limitation fails where departmental knowledge is established. Case-Laws Central Excise Mon, 18 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102890