https://www.taxtmi.com/caselaws?id=165665 Excise classification for exemption must be determined from the actual specifications of the goods, not merely from descriptions used in gate passes or other records; the bars had to satisfy the prescribed thickness, width, and manufacturing conditions to qualify under the notification. On that basis, the duty demand was set aside subject to verification of strict conformity with the exemption requirements. A separate procedural issue on delayed RT-12 returns was treated as a filing default: one minor penalty was upheld, while the remaining penalties were cancelled. en-us Tue, 20 Mar 1979 00:00:00 +0530 Wed, 06 Aug 2014 10:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165665 Excise classification for exemption must be determined from the actual specifications of the goods, not merely from descriptions used in gate passes or other records; the bars had to satisfy the prescribed thickness, width, and manufacturing conditions to qualify under the notification. On that basis, the duty demand was set aside subject to verification of strict conformity with the exemption requirements. A separate procedural issue on delayed RT-12 returns was treated as a filing default: one minor penalty was upheld, while the remaining penalties were cancelled. Case-Laws Central Excise Tue, 20 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165665