https://www.taxtmi.com/caselaws?id=253501 Customs exemption under Notification No. 21/2002-Cus. was available for coated pipes and the raw materials used in their manufacture where the essentiality certificate showed use for oil exploration and exploitation; the benefit could not be denied merely because the importer had not expressly claimed it, and the demand was therefore unsustainable on merits. The extended period of limitation was also unavailable because the clearances were within the department's knowledge and the goods had been assessed through shipping bills, so the show-cause demands were time-barred. en-us Thu, 11 Sep 2014 00:00:00 +0530 Tue, 09 Feb 2016 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253501 Customs exemption under Notification No. 21/2002-Cus. was available for coated pipes and the raw materials used in their manufacture where the essentiality certificate showed use for oil exploration and exploitation; the benefit could not be denied merely because the importer had not expressly claimed it, and the demand was therefore unsustainable on merits. The extended period of limitation was also unavailable because the clearances were within the department's knowledge and the goods had been assessed through shipping bills, so the show-cause demands were time-barred. Case-Laws Customs Thu, 11 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253501