https://www.taxtmi.com/caselaws?id=334292 Classification and exemption for manufactured goods were determined by their commercial identity and accepted market understanding, not merely by the description used by the manufacturer or the department. Applying that test, the goods were treated as mosaic tiles in the commercial sense and were held eligible for exemption under Notification No. 10/2003. On limitation, registration with Central Excise, disclosure of the manufacturing process, and the department's prior knowledge of the relevant facts meant there was no basis for the extended period. The denial of exemption and invocation of the longer period were held unsustainable, and the demand was dropped on merits and limitation. en-us Thu, 25 Aug 2016 00:00:00 +0530 Wed, 09 Nov 2016 13:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334292 Classification and exemption for manufactured goods were determined by their commercial identity and accepted market understanding, not merely by the description used by the manufacturer or the department. Applying that test, the goods were treated as mosaic tiles in the commercial sense and were held eligible for exemption under Notification No. 10/2003. On limitation, registration with Central Excise, disclosure of the manufacturing process, and the department's prior knowledge of the relevant facts meant there was no basis for the extended period. The denial of exemption and invocation of the longer period were held unsustainable, and the demand was dropped on merits and limitation. Case-Laws Central Excise Thu, 25 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334292