https://www.taxtmi.com/caselaws?id=50652 Manufactured parts of P.D. pumps were treated as excisable goods because goods made in India are dutiable under the Central Excise Act and marketability is satisfied where the goods are capable of being bought and sold. The claimed exemptions were rejected for the relevant period: Notification No. 57/75-C.E. was unavailable, Notification No. 281/86-C.E. did not apply because the goods were not used in the factory of manufacture or another factory of the same manufacturer, and eligibility under Notification No. 1/93-C.E. was left for verification. Non-disclosure of manufacture and removal supported invocation of the extended period for suppression, while interest and penalty under Sections 11AB and 11AC were confined to the post-insertion period. en-us Fri, 14 Sep 2001 00:00:00 +0530 Wed, 25 Aug 2010 11:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50652 Manufactured parts of P.D. pumps were treated as excisable goods because goods made in India are dutiable under the Central Excise Act and marketability is satisfied where the goods are capable of being bought and sold. The claimed exemptions were rejected for the relevant period: Notification No. 57/75-C.E. was unavailable, Notification No. 281/86-C.E. did not apply because the goods were not used in the factory of manufacture or another factory of the same manufacturer, and eligibility under Notification No. 1/93-C.E. was left for verification. Non-disclosure of manufacture and removal supported invocation of the extended period for suppression, while interest and penalty under Sections 11AB and 11AC were confined to the post-insertion period. Case-Laws Central Excise Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50652