https://www.taxtmi.com/caselaws?id=265884 Thrust bearing assembly used captively in the manufacture of submersible pumps was treated as eligible for exemption under Notification No. 6/2000, because earlier Tribunal rulings had already accepted the same product position after considering the departmental circular and the product nature, and the Supreme Court had not disturbed that view. On that settled basis, the exemption could not be denied merely by the classification adopted in the notice or order. The corresponding duty demand and penalty were therefore not sustainable, and the impugned order was set aside. en-us Wed, 13 May 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265884 Thrust bearing assembly used captively in the manufacture of submersible pumps was treated as eligible for exemption under Notification No. 6/2000, because earlier Tribunal rulings had already accepted the same product position after considering the departmental circular and the product nature, and the Supreme Court had not disturbed that view. On that settled basis, the exemption could not be denied merely by the classification adopted in the notice or order. The corresponding duty demand and penalty were therefore not sustainable, and the impugned order was set aside. Case-Laws Central Excise Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265884