Exemption under a goods notification depends on specified inputs; tubes and pipes made from bars were held ineligible.

Tubes and pipes manufactured from bars were held ineligible for exemption under Notification No. 202/88-C.E. because the notification applied only to tubes and pipes made from hoops, strips and flats. The inputs used by the assessee had already been finally classified as bars in an earlier Tribunal decision, so that factual and classification basis could not be reopened. On those established facts, the exemption could not be claimed for goods made from a non-specified input, and the denial of exemption was upheld.

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Issues: Whether tubes and pipes manufactured from bars were eligible for exemption under Notification No. 202/88-C.E. dated 20-5-88.

Analysis: The eligibility to exemption depended on the nature of the inputs used in manufacture. The inputs received by the appellants had already been classified as bars by an earlier Tribunal decision, and that classification had attained finality. Since the notification granted exemption to tubes and pipes made from hoops, strips and flats, but not to tubes and pipes made from bars, the benefit of the notification was unavailable on the established facts.

Conclusion: The exemption was not admissible and the appeal failed.

Final Conclusion: The order denying exemption was upheld and the appeal was rejected.

Ratio Decidendi: Where an exemption notification extends benefit only to goods manufactured from specified inputs, the exemption cannot be claimed for goods manufactured from non-specified inputs once their classification stands finally determined.

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