https://www.taxtmi.com/caselaws?id=41101 Limitation under section 36(2) was rejected because the review show cause notice was received within one year of the appellate order, which was found to have been issued on 13-8-1976. On classification, circlips falling under Tariff Item 34A were treated as dutiable parts and accessories of motor vehicles; the notification was construed strictly according to its plain wording, and its coverage was not confined to circlips used only in piston assemblies. In the absence of evidence that the goods were not intended for motor vehicle use, the narrower interpretation was rejected and duty liability was restored. en-us Tue, 22 Apr 1980 00:00:00 +0530 Fri, 21 May 2010 10:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41101 Limitation under section 36(2) was rejected because the review show cause notice was received within one year of the appellate order, which was found to have been issued on 13-8-1976. On classification, circlips falling under Tariff Item 34A were treated as dutiable parts and accessories of motor vehicles; the notification was construed strictly according to its plain wording, and its coverage was not confined to circlips used only in piston assemblies. In the absence of evidence that the goods were not intended for motor vehicle use, the narrower interpretation was rejected and duty liability was restored. Case-Laws Central Excise Tue, 22 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41101