https://www.taxtmi.com/caselaws?id=165744 The Board upheld the duty demand on glass chatons, rejecting the exemption claim as glass beads but allowing exemption under specific notifications based on clearance value. The demand since 1976 was deemed time-barred due to the appellants' genuine belief in exemption. The confiscation order and penalty were set aside as the appellants acted in good faith, leading to the regulation of dutiability under a specific notification based on financial year clearances. en-us Sat, 20 Mar 1982 00:00:00 +0530 Sat, 09 Aug 2014 10:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165744 The Board upheld the duty demand on glass chatons, rejecting the exemption claim as glass beads but allowing exemption under specific notifications based on clearance value. The demand since 1976 was deemed time-barred due to the appellants' genuine belief in exemption. The confiscation order and penalty were set aside as the appellants acted in good faith, leading to the regulation of dutiability under a specific notification based on financial year clearances. Case-Laws Central Excise Sat, 20 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165744