https://www.taxtmi.com/caselaws?id=777571 CESTAT, New Delhi held that industrial sewing machines fitted with motor/transmission are not eligible for exemption under N/N. 6/2006-CE and 1/2011-CE, following Gabbar Engineering; benefit denied. The suspension unit with hook is an optional accessory, not a part of the machine, and is not exempt. The tribunal set aside invocation of the extended period of limitation, finding no requisite elements for extended assessment, and quashed penalty under s.11AC for the same reason. The remaining duty demand was sustained. Appeal allowed in part. en-us Fri, 22 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777571 CESTAT, New Delhi held that industrial sewing machines fitted with motor/transmission are not eligible for exemption under N/N. 6/2006-CE and 1/2011-CE, following Gabbar Engineering; benefit denied. The suspension unit with hook is an optional accessory, not a part of the machine, and is not exempt. The tribunal set aside invocation of the extended period of limitation, finding no requisite elements for extended assessment, and quashed penalty under s.11AC for the same reason. The remaining duty demand was sustained. Appeal allowed in part. Case-Laws Central Excise Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777571