https://www.taxtmi.com/caselaws?id=40511 An exemption notification was construed narrowly to cover only phenolic resins obtained by reacting phenolic with aldehyde, and resins already obtained before later chemical modification; the product described in the record was found outside that scope, so concessional duty was denied. On limitation, the demand was treated as not barred because the necessary particulars for proper assessment had not been furnished, meaning the case was not treated as a mere misstatement situation. Rule 10A was held inapplicable, and the demand was therefore considered within time. The revision failed, leaving the appellate order undisturbed. en-us Mon, 04 Sep 1978 00:00:00 +0530 Mon, 10 May 2010 10:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40511 An exemption notification was construed narrowly to cover only phenolic resins obtained by reacting phenolic with aldehyde, and resins already obtained before later chemical modification; the product described in the record was found outside that scope, so concessional duty was denied. On limitation, the demand was treated as not barred because the necessary particulars for proper assessment had not been furnished, meaning the case was not treated as a mere misstatement situation. Rule 10A was held inapplicable, and the demand was therefore considered within time. The revision failed, leaving the appellate order undisturbed. Case-Laws Central Excise Mon, 04 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40511