https://www.taxtmi.com/caselaws?id=167176 Amended exemption notifications can introduce fresh disqualifying conditions and a new method for computing aggregate clearances, and continued exemption must be established under the amended regime; prior approval is not enough. On the facts, the manufacturer's clearances under multiple tariff items crossed the revised threshold and the required fresh declaration was not made, so exemption was denied. The demand and penalty were upheld because the excise recovery provisions were treated as permitting action where the changed facts were not properly disclosed, and the longer limitation period applied. A separate exemption claim failed because the product contained vitamins regarded as active therapeutic agents rather than inert pharmaceutical necessities. en-us Wed, 28 Mar 1984 00:00:00 +0530 Wed, 10 Dec 2014 11:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167176 Amended exemption notifications can introduce fresh disqualifying conditions and a new method for computing aggregate clearances, and continued exemption must be established under the amended regime; prior approval is not enough. On the facts, the manufacturer's clearances under multiple tariff items crossed the revised threshold and the required fresh declaration was not made, so exemption was denied. The demand and penalty were upheld because the excise recovery provisions were treated as permitting action where the changed facts were not properly disclosed, and the longer limitation period applied. A separate exemption claim failed because the product contained vitamins regarded as active therapeutic agents rather than inert pharmaceutical necessities. Case-Laws Central Excise Wed, 28 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167176