Exemption for diamond impregnated saw blade segments upheld as covered by the relevant notification.

Diamond impregnated segments fitted to saw blades were treated as covered by Notification No. 207/88-C.E., because the Tribunal followed its earlier ruling on the same product description and noted that the Supreme Court had effectively affirmed that view by dismissing the Revenue's civil appeal. On that basis, the exemption was found admissible and the order granting relief required no interference.

---

---

Issues: Whether diamond impregnated segments fitted to saw blades were eligible for exemption under Notification No. 207/88-C.E. dated 1-6-1988.

Analysis: The Tribunal followed its earlier decision holding that diamond impregnated segments used in saw blades were covered by the notification. That view had already been affirmed in effect by the Supreme Court's dismissal of the Revenue's civil appeal against the earlier Tribunal decision. In these circumstances, the impugned order granting the benefit of the notification required no interference.

Conclusion: The exemption was held admissible and the Revenue's challenge failed.

---