https://www.taxtmi.com/caselaws?id=165944 Demands under Rule 10A were held time-barred where the department already had sufficient knowledge of the goods' nature from gate passes and prior intimations, so there was no real concealment to justify bypassing ordinary limitation under Rule 10. Battery grade sulphuric acid was also treated as not shown to be a purified acid for tariff purposes, because the notification did not prescribe an absolute purity test and the evidence indicated only reduced iron contamination for battery use. On both limitation and classification, the demands were unsustainable and refund relief followed. en-us Wed, 12 Jan 1983 00:00:00 +0530 Wed, 20 Aug 2014 14:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165944 Demands under Rule 10A were held time-barred where the department already had sufficient knowledge of the goods' nature from gate passes and prior intimations, so there was no real concealment to justify bypassing ordinary limitation under Rule 10. Battery grade sulphuric acid was also treated as not shown to be a purified acid for tariff purposes, because the notification did not prescribe an absolute purity test and the evidence indicated only reduced iron contamination for battery use. On both limitation and classification, the demands were unsustainable and refund relief followed. Case-Laws Central Excise Wed, 12 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165944