https://www.taxtmi.com/caselaws?id=50090 Exemption under Notification No. 275/88-C.E. applies only to unmachined iron castings, and fettling is treated as a surface-cleaning process that does not alter that character. Proof machining, however, is a machining process and causes the castings to lose their status as unmachined castings for exemption purposes. On limitation, the extended period under the proviso to Section 11A(1) of the Central Excise Act, 1944 requires proved suppression or wilful misstatement; where the classification dispute was repeatedly disclosed, lists were approved, and the matter was treated as interpretational, the basis for extended limitation was not established. en-us Fri, 15 Dec 2000 00:00:00 +0530 Thu, 19 Aug 2010 16:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50090 Exemption under Notification No. 275/88-C.E. applies only to unmachined iron castings, and fettling is treated as a surface-cleaning process that does not alter that character. Proof machining, however, is a machining process and causes the castings to lose their status as unmachined castings for exemption purposes. On limitation, the extended period under the proviso to Section 11A(1) of the Central Excise Act, 1944 requires proved suppression or wilful misstatement; where the classification dispute was repeatedly disclosed, lists were approved, and the matter was treated as interpretational, the basis for extended limitation was not established. Case-Laws Central Excise Fri, 15 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50090