https://www.taxtmi.com/caselaws?id=41789 An exemption classification under a fiscal notification cannot rest on incomplete or undisclosed material that is not fairly put to the affected party. Here, the cables were treated as tele-communication cables eligible for the concessional rate under Notification No. 50 of 1968, supported by the manufacturing approval and the overall record. The adverse classification was unsustainable because the department relied on incomplete extracts without giving a full opportunity to meet them, and denial of cross-examination weakened the evidentiary basis. en-us Thu, 26 Jun 1986 00:00:00 +0530 Mon, 07 Jun 2010 10:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41789 An exemption classification under a fiscal notification cannot rest on incomplete or undisclosed material that is not fairly put to the affected party. Here, the cables were treated as tele-communication cables eligible for the concessional rate under Notification No. 50 of 1968, supported by the manufacturing approval and the overall record. The adverse classification was unsustainable because the department relied on incomplete extracts without giving a full opportunity to meet them, and denial of cross-examination weakened the evidentiary basis. Case-Laws Central Excise Thu, 26 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41789