https://www.taxtmi.com/caselaws?id=110198 Sewing thread cleared in hanks was held not to qualify for the exemption under Notification No. 25/97-C.E. because the tariff note required the goods to be put on a support, such as reels or tubes, and dressed for use as sewing thread. End-use could not override those tariff-based conditions, so the exemption failed and the classification issue was decided for the Revenue. The extended limitation period was upheld because the filings and returns did not disclose the material fact of clearance in hanks, amounting to suppression. Penalty under Section 11AC was also attracted, though reduced to Rs. 1 lakh. en-us Wed, 05 Nov 2003 00:00:00 +0530 Sat, 14 Apr 2012 11:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110198 Sewing thread cleared in hanks was held not to qualify for the exemption under Notification No. 25/97-C.E. because the tariff note required the goods to be put on a support, such as reels or tubes, and dressed for use as sewing thread. End-use could not override those tariff-based conditions, so the exemption failed and the classification issue was decided for the Revenue. The extended limitation period was upheld because the filings and returns did not disclose the material fact of clearance in hanks, amounting to suppression. Penalty under Section 11AC was also attracted, though reduced to Rs. 1 lakh. Case-Laws Central Excise Wed, 05 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110198