https://www.taxtmi.com/caselaws?id=104376 Components of machinery cleared without claiming exemption under Notifications 175/86 and 1/93 were not outside the exemption merely because their use as original equipment was not known at clearance. Where the buyer did not initiate the prescribed Chapter X procedure, the manufacturer was justified in clearing the goods without exemption, and later use as original equipment did not affect the legality of that clearance. The record also showed disclosure of the nature of the goods and no established suppression of facts, so the extended limitation period could not be invoked. The demand was unsustainable on merits and limitation. en-us Thu, 30 Jul 1998 00:00:00 +0530 Tue, 28 Feb 2012 18:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104376 Components of machinery cleared without claiming exemption under Notifications 175/86 and 1/93 were not outside the exemption merely because their use as original equipment was not known at clearance. Where the buyer did not initiate the prescribed Chapter X procedure, the manufacturer was justified in clearing the goods without exemption, and later use as original equipment did not affect the legality of that clearance. The record also showed disclosure of the nature of the goods and no established suppression of facts, so the extended limitation period could not be invoked. The demand was unsustainable on merits and limitation. Case-Laws Central Excise Thu, 30 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104376