https://www.taxtmi.com/caselaws?id=800937 Exemption for parts consumed within the factory of production requires strict compliance and does not cover imported aluminium profiles sent outside for job-work fabrication where usable mounting frames emerge only after that process. The exemption claim therefore fails on merits. Extended recovery cannot be invoked merely because an exemption or classification claim was made in a Bill of Entry; wilful misstatement or suppression of material facts must be established. Where material movement and disposal were recorded in statutory records and earlier audit raised no objection, recovery beyond normal limitation, interest and related penalties do not survive. en-us Thu, 23 Jul 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800937 Exemption for parts consumed within the factory of production requires strict compliance and does not cover imported aluminium profiles sent outside for job-work fabrication where usable mounting frames emerge only after that process. The exemption claim therefore fails on merits. Extended recovery cannot be invoked merely because an exemption or classification claim was made in a Bill of Entry; wilful misstatement or suppression of material facts must be established. Where material movement and disposal were recorded in statutory records and earlier audit raised no objection, recovery beyond normal limitation, interest and related penalties do not survive. Case-Laws Customs Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800937