https://www.taxtmi.com/caselaws?id=40703 Zinc rough rolled flat forms used in dry cell battery manufacture were treated as zinc sheets or strips under Item 26-B(2) because trade understanding in the battery industry brought the product within the tariff description. Internal consumption within the factory for making another excisable product did not prevent excise duty from attaching, as the statutory levy applied even without removal from the premises. On limitation, departmental proceedings for assessment and recovery were held not to be "other legal proceedings" under Section 40(2), and the demand was treated as falling under the residuary recovery rule without a limitation period. en-us Wed, 29 Nov 1978 00:00:00 +0530 Thu, 13 May 2010 15:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40703 Zinc rough rolled flat forms used in dry cell battery manufacture were treated as zinc sheets or strips under Item 26-B(2) because trade understanding in the battery industry brought the product within the tariff description. Internal consumption within the factory for making another excisable product did not prevent excise duty from attaching, as the statutory levy applied even without removal from the premises. On limitation, departmental proceedings for assessment and recovery were held not to be "other legal proceedings" under Section 40(2), and the demand was treated as falling under the residuary recovery rule without a limitation period. Case-Laws Central Excise Wed, 29 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40703