https://www.taxtmi.com/caselaws?id=120403 In de novo proceedings confined to classification of forgings, exemption claims outside the remand scope could not be reopened. The Tribunal noted that the authority was directed only to redetermine duty liability on the basis of classification under Chapter Heading 72.08, and the attempt to invoke Notification Nos. 208/83 and 214/86 exceeded that limited remit. The benefit of Notification No. 208/83 was unavailable because the record did not show fulfilment of its conditions, and Notification No. 214/86 also could not be applied because the prescribed procedure was not followed. The de novo order was therefore sustained. en-us Thu, 13 Oct 2005 00:00:00 +0530 Thu, 19 Jul 2012 11:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120403 In de novo proceedings confined to classification of forgings, exemption claims outside the remand scope could not be reopened. The Tribunal noted that the authority was directed only to redetermine duty liability on the basis of classification under Chapter Heading 72.08, and the attempt to invoke Notification Nos. 208/83 and 214/86 exceeded that limited remit. The benefit of Notification No. 208/83 was unavailable because the record did not show fulfilment of its conditions, and Notification No. 214/86 also could not be applied because the prescribed procedure was not followed. The de novo order was therefore sustained. Case-Laws Central Excise Thu, 13 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120403