https://www.taxtmi.com/caselaws?id=166924 Electric insulating varnished paper was treated as an insulating material rather than paper for Central Excise classification, so it did not fall within Item 17(4) and the related exemption notification was inapplicable. On limitation, prior filing of classification papers, provisional acceptance by the department, and years of clearances without objection meant the removals were not clandestine and Rule 9(2) could not be used to extend the demand period. The past demand was therefore governed by the shorter limitation period and was time-barred. en-us Wed, 28 Mar 1984 00:00:00 +0530 Wed, 12 Nov 2014 16:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166924 Electric insulating varnished paper was treated as an insulating material rather than paper for Central Excise classification, so it did not fall within Item 17(4) and the related exemption notification was inapplicable. On limitation, prior filing of classification papers, provisional acceptance by the department, and years of clearances without objection meant the removals were not clandestine and Rule 9(2) could not be used to extend the demand period. The past demand was therefore governed by the shorter limitation period and was time-barred. Case-Laws Central Excise Wed, 28 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166924