https://www.taxtmi.com/caselaws?id=51865 Exemption notifications under the excise law are construed strictly, so parts sent for use in manufacturing air-conditioning machinery for 100% export-oriented units did not qualify for Notification No. 217/86 because the final products were themselves exempt. The demand, however, was time-barred because the clearances were disclosed through classification lists and governed by Chapter X procedure and CT3 certification, putting the material facts within departmental knowledge. In the absence of suppression or comparable concealment, the extended period of limitation could not be invoked. en-us Thu, 24 Apr 2003 00:00:00 +0530 Wed, 29 Sep 2010 09:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51865 Exemption notifications under the excise law are construed strictly, so parts sent for use in manufacturing air-conditioning machinery for 100% export-oriented units did not qualify for Notification No. 217/86 because the final products were themselves exempt. The demand, however, was time-barred because the clearances were disclosed through classification lists and governed by Chapter X procedure and CT3 certification, putting the material facts within departmental knowledge. In the absence of suppression or comparable concealment, the extended period of limitation could not be invoked. Case-Laws Central Excise Thu, 24 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51865