https://www.taxtmi.com/caselaws?id=380559 Clearance of syringe parts with packing material bearing buyers' names did not amount to clearance of complete syringes where packing, sterilisation, quality checks and testing at the buyers' premises constituted manufacture. The exemption applicable to syringe parts remained relevant, and the duty demand on the premise that complete syringes had been cleared was unsustainable. Extended limitation was also unavailable because the dispute involved a bona fide interpretation and there was no suppression, misstatement or wilful omission. Consequently, the demand, interest and penalty could not be sustained, and complete relief followed. en-us Wed, 22 May 2019 00:00:00 +0530 Fri, 24 May 2019 11:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380559 Clearance of syringe parts with packing material bearing buyers' names did not amount to clearance of complete syringes where packing, sterilisation, quality checks and testing at the buyers' premises constituted manufacture. The exemption applicable to syringe parts remained relevant, and the duty demand on the premise that complete syringes had been cleared was unsustainable. Extended limitation was also unavailable because the dispute involved a bona fide interpretation and there was no suppression, misstatement or wilful omission. Consequently, the demand, interest and penalty could not be sustained, and complete relief followed. Case-Laws Central Excise Wed, 22 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380559