https://www.taxtmi.com/caselaws?id=332674 The Tribunal ruled in favor of the appellant, setting aside the demands of duty on encyclopedia, dictionaries, catalogues, brochures, posters, labels, etc., cleared in DTA. The Tribunal interpreted exemption notifications broadly, aligning with the principle that exemptions should cover goods falling under Chapter 49. Additionally, the extended period of limitation was deemed inapplicable due to the absence of suppression or misstatement, resulting in the appeals being allowed with consequential relief. en-us Fri, 29 Jul 2016 00:00:00 +0530 Mon, 06 Feb 2017 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332674 The Tribunal ruled in favor of the appellant, setting aside the demands of duty on encyclopedia, dictionaries, catalogues, brochures, posters, labels, etc., cleared in DTA. The Tribunal interpreted exemption notifications broadly, aligning with the principle that exemptions should cover goods falling under Chapter 49. Additionally, the extended period of limitation was deemed inapplicable due to the absence of suppression or misstatement, resulting in the appeals being allowed with consequential relief. Case-Laws Central Excise Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332674