https://www.taxtmi.com/caselaws?id=246143 Separate registrations, returns, assessments, electricity records and explosives records were relied on to reject the allegation that one unit was a dummy of another, so clubbing of clearances was not justified. Tank bodies manufactured and consumed within the same factory for mounting on chassis were treated as covered by the relevant exemption, so duty was not sustainable on that count. Tank bodies mounted on semi-trailers or running gears were treated as falling under Chapter 87.16, with SSI exemption available, duplication excluded, and valuation required on a cum-duty basis where duty was not separately collected. Because the dispute was fully disclosed and involved classification, extended limitation was not available, so recovery was confined to the normal period and penalties and confiscation were set aside. en-us Thu, 03 Apr 2014 00:00:00 +0530 Tue, 12 May 2015 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246143 Separate registrations, returns, assessments, electricity records and explosives records were relied on to reject the allegation that one unit was a dummy of another, so clubbing of clearances was not justified. Tank bodies manufactured and consumed within the same factory for mounting on chassis were treated as covered by the relevant exemption, so duty was not sustainable on that count. Tank bodies mounted on semi-trailers or running gears were treated as falling under Chapter 87.16, with SSI exemption available, duplication excluded, and valuation required on a cum-duty basis where duty was not separately collected. Because the dispute was fully disclosed and involved classification, extended limitation was not available, so recovery was confined to the normal period and penalties and confiscation were set aside. Case-Laws Central Excise Thu, 03 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246143