https://www.taxtmi.com/caselaws?id=113602 An exemption notification must be construed strictly, and crayons did not qualify as "pencils" under Tariff Item 68 because they did not function like pencils and were not shown to be understood as such in trade parlance; the exemption claim therefore failed. Where the assessee stopped filing classification lists without establishing any exemption from that obligation, the procedural default justified invocation of the proviso to section 11A for recovery of duty; the demand was accordingly sustainable. The appeal failed on both the exemption issue and the extended limitation issue. en-us Mon, 12 Jul 2004 00:00:00 +0530 Mon, 07 May 2012 10:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113602 An exemption notification must be construed strictly, and crayons did not qualify as "pencils" under Tariff Item 68 because they did not function like pencils and were not shown to be understood as such in trade parlance; the exemption claim therefore failed. Where the assessee stopped filing classification lists without establishing any exemption from that obligation, the procedural default justified invocation of the proviso to section 11A for recovery of duty; the demand was accordingly sustainable. The appeal failed on both the exemption issue and the extended limitation issue. Case-Laws Central Excise Mon, 12 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113602