https://www.taxtmi.com/caselaws?id=49841 Declarations made to obtain excise exemption must accord with the actual composition and source of the goods. The record supported a finding that the yarn supplied to DGS&D was manufactured by the appellants, not procured from the market. The claimed exemption under Notification No. 224/79 failed because the yarn did not satisfy the prescribed composition limit of not more than 1/6th non-cellulosic fibre, and the lower-duty classification was rejected. Incorrect gate pass particulars and inconsistent declarations were treated as suppression and misstatement, so the extended limitation period was upheld and the duty demand and penalty sustained. en-us Mon, 27 Mar 2000 00:00:00 +0530 Tue, 17 Aug 2010 17:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49841 Declarations made to obtain excise exemption must accord with the actual composition and source of the goods. The record supported a finding that the yarn supplied to DGS&D was manufactured by the appellants, not procured from the market. The claimed exemption under Notification No. 224/79 failed because the yarn did not satisfy the prescribed composition limit of not more than 1/6th non-cellulosic fibre, and the lower-duty classification was rejected. Incorrect gate pass particulars and inconsistent declarations were treated as suppression and misstatement, so the extended limitation period was upheld and the duty demand and penalty sustained. Case-Laws Central Excise Mon, 27 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49841