https://www.taxtmi.com/caselaws?id=108874 A thrust bearing assembly, consisting of a housing bearing thrust block, bearing covers and lock nuts, was examined for exemption under Notification No. 6/2000-C.E. The material indicated that some components were manufactured as cast articles and the remaining elements were procured from vendors according to drawings, and the assembly was found, at least prima facie, not to be a bearing excluded from the notification. In that setting, the applicants established a prima facie case for waiver of pre-deposit and for stay of recovery of duty and penalty pending appeal, with the limitation objection noted in relation to the extended period under the Central Excise Act. en-us Sat, 01 Mar 2003 00:00:00 +0530 Wed, 04 Apr 2012 13:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108874 A thrust bearing assembly, consisting of a housing bearing thrust block, bearing covers and lock nuts, was examined for exemption under Notification No. 6/2000-C.E. The material indicated that some components were manufactured as cast articles and the remaining elements were procured from vendors according to drawings, and the assembly was found, at least prima facie, not to be a bearing excluded from the notification. In that setting, the applicants established a prima facie case for waiver of pre-deposit and for stay of recovery of duty and penalty pending appeal, with the limitation objection noted in relation to the extended period under the Central Excise Act. Case-Laws Central Excise Sat, 01 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108874