https://www.taxtmi.com/caselaws?id=1398 Fabrication of steel structurals such as columns, cranes, girders, trusses, roof girders, purlins and bracings was treated as manufacture and classified under Chapter Heading 73.08, sub-heading 7308.90. On limitation, prior departmental knowledge of the activity and earlier proceedings on the same issue were found relevant, so the extended period could not sustain the entire demand. The result discussed is that only the portion of duty falling within limitation survived for recomputation, while the broader demand was time-barred for the major part of the period. en-us Thu, 01 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1398 Fabrication of steel structurals such as columns, cranes, girders, trusses, roof girders, purlins and bracings was treated as manufacture and classified under Chapter Heading 73.08, sub-heading 7308.90. On limitation, prior departmental knowledge of the activity and earlier proceedings on the same issue were found relevant, so the extended period could not sustain the entire demand. The result discussed is that only the portion of duty falling within limitation survived for recomputation, while the broader demand was time-barred for the major part of the period. Case-Laws Central Excise Thu, 01 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1398