M/S. B.P.L. Ltd vs Commnr. Of Central Excise, Calicut

The Supreme Court addressed the issue of eligibility for exemption under Notification No.8/96 and Notification No.4/97 concerning the classification of defibrillators manufactured by the appellant. The Court held that the defibrillators in question, classified under C.E.T. heading 9018, were indeed eligible for the exemptions provided by the notifications, rejecting the Revenue's argument that only miniaturized implantable defibrillators qualified. The Court also ruled against the invocation of the longer limitation period under Section 11A of the Central Excise Act, emphasizing that there was no suppression of facts by the appellant.