Exemption limited to tariff entries expressly covered during the relevant period, with later inclusion unable to cure earlier ineligibility.

Exemption under Notification No. 208/83-C.E. was available only to goods expressly covered by the notification's tariff entries during the relevant period. Scrap falling under Chapter headings 72.15 and 73.09 was not included in the table between 10-3-86 and 31-12-86, and later inclusion by Notification No. 101/87-C.E. could not govern that earlier period. The separate duty prescription under Notification No. 102/87-C.E. did not alter the exemption position. The appellate view was therefore unsustainable, and the demand with denial of exemption was restored.

---

---

Issues: Whether the respondent was entitled to exemption under Notification No. 208/83-C.E. for scrap inputs falling under Chapter headings 72.15 and 73.09 during the relevant period, and whether the Commissioner (Appeals) was justified in allowing the benefit.

Analysis: The relevant period was from 10-3-86 to 31-12-86, when Chapter headings 72.15 and 73.09 were not included in the table to Notification No. 208/83-C.E. Those headings were brought into the notification only later by Notification No. 101/87-C.E., and the duty rate on such scrap was prescribed separately by Notification No. 102/87-C.E. The reasoning in the Larger Bench decision applied directly to the facts, and the appellate order had overlooked the exclusion of these headings during the relevant period. The contention based on photocopies of gate passes did not affect the core question of eligibility to exemption.

Conclusion: The respondent was not entitled to exemption under Notification No. 208/83-C.E. for the relevant period, and the order of the Commissioner (Appeals) could not be sustained.

Final Conclusion: The appeal succeeded and the adjudication order was restored, leaving the demand and denial of exemption in force.

Ratio Decidendi: Exemption under a notification is available only to goods expressly covered by its tariff entries during the relevant period, and later inclusion of those entries cannot govern an earlier period.

---