https://www.taxtmi.com/caselaws?id=380442 The exemption and tariff entry requiring that the principal process of lifting pulp be done by hand was held to be satisfied where the manufacturing sequence showed that the wet sheets were ultimately cut and lifted manually; the condition did not require every stage of production to be manual. The alleged breach of the 40-inch cylinder mould vat limit was not established, as the relevant perforated portion was not properly accounted for and the record did not support a violation. The extended period of limitation was also found unavailable because the matter involved interpretation of the tariff entry and exemption notification, without evidence of suppression with intent to evade duty. en-us Mon, 20 May 2019 00:00:00 +0530 Wed, 22 May 2019 06:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380442 The exemption and tariff entry requiring that the principal process of lifting pulp be done by hand was held to be satisfied where the manufacturing sequence showed that the wet sheets were ultimately cut and lifted manually; the condition did not require every stage of production to be manual. The alleged breach of the 40-inch cylinder mould vat limit was not established, as the relevant perforated portion was not properly accounted for and the record did not support a violation. The extended period of limitation was also found unavailable because the matter involved interpretation of the tariff entry and exemption notification, without evidence of suppression with intent to evade duty. Case-Laws Central Excise Mon, 20 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380442