https://www.taxtmi.com/caselaws?id=438616 Goods shown to be exclusively for industrial use were held classifiable under Chapter Heading 5909, following prior classification precedent, and the corresponding benefit of Notification No. 175/86-CE was available. The demand was also found time-barred because the relevant facts were already within departmental knowledge and no suppression of facts was established; a notice issued beyond the normal period could not be sustained. On that basis, the impugned demand failed both on merits and on limitation. en-us Fri, 12 May 2023 00:00:00 +0530 Tue, 06 Jun 2023 08:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438616 Goods shown to be exclusively for industrial use were held classifiable under Chapter Heading 5909, following prior classification precedent, and the corresponding benefit of Notification No. 175/86-CE was available. The demand was also found time-barred because the relevant facts were already within departmental knowledge and no suppression of facts was established; a notice issued beyond the normal period could not be sustained. On that basis, the impugned demand failed both on merits and on limitation. Case-Laws Central Excise Fri, 12 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438616