https://www.taxtmi.com/caselaws?id=799971 Modification or body-building of a fully built motor vehicle does not itself establish manufacture or excisability; the process must be assessed under the statutory definition of manufacture and the relevant tariff note, including whether it involves body-building on a chassis. Exemption eligibility consequently requires fresh determination. Extended limitation and evasion penalties require fraud, wilful misstatement, suppression, or deliberate contravention intended to evade duty. Registered taxpayers who disclosed clearances and exemption claims in returns, scrutiny, and audits do not incur those consequences merely through non-payment or a mistaken legal position. Any duty liability remains confined to the normal limitation period, and personal penalty requires proven knowing involvement with confiscation-liable goods. en-us Fri, 25 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799971 Modification or body-building of a fully built motor vehicle does not itself establish manufacture or excisability; the process must be assessed under the statutory definition of manufacture and the relevant tariff note, including whether it involves body-building on a chassis. Exemption eligibility consequently requires fresh determination. Extended limitation and evasion penalties require fraud, wilful misstatement, suppression, or deliberate contravention intended to evade duty. Registered taxpayers who disclosed clearances and exemption claims in returns, scrutiny, and audits do not incur those consequences merely through non-payment or a mistaken legal position. Any duty liability remains confined to the normal limitation period, and personal penalty requires proven knowing involvement with confiscation-liable goods. Case-Laws Central Excise Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799971