https://www.taxtmi.com/caselaws?id=250828 An exemption entry for specified drying machines cannot be stretched to cover a machine that is technically and functionally a washing machine, even if it performs fabric relaxation. On that basis, exemption under Notification Nos. 6/2002-CE and 6/2006-CE was denied. The text also states that where the true nature of the goods was not clearly disclosed and the clearance proceeded under a mistaken description, suppression and misdeclaration can justify invocation of the extended period of limitation. The assessees therefore failed on both merits and limitation, while the Revenue succeeded. en-us Thu, 21 Aug 2014 00:00:00 +0530 Fri, 09 Jan 2015 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250828 An exemption entry for specified drying machines cannot be stretched to cover a machine that is technically and functionally a washing machine, even if it performs fabric relaxation. On that basis, exemption under Notification Nos. 6/2002-CE and 6/2006-CE was denied. The text also states that where the true nature of the goods was not clearly disclosed and the clearance proceeded under a mistaken description, suppression and misdeclaration can justify invocation of the extended period of limitation. The assessees therefore failed on both merits and limitation, while the Revenue succeeded. Case-Laws Central Excise Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250828