Notification exemption for molten iron depends on proof of conformity with specifications; factual verification required before relief.

Exemption under a notification cannot be allowed unless the goods in each case are shown to satisfy the notified specifications and conditions. Although prior precedent and departmental clarification suggested that molten iron of the relevant composition could fall within the exempted variety, entitlement still depended on case-specific factual verification. Because that verification had to be carried out on the materials in each matter, the appellate forum did not grant the benefit outright and remanded the matters for de novo adjudication. The assessee was required to establish conformity with the notification before exemption could be allowed.

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Issues: Whether molten iron could be held entitled to the exemption under the relevant notifications straightaway, or whether the matter had to be remanded to the adjudicating authority for verification of conformity with the notified specifications and conditions.

Analysis: The Tribunal noted the earlier decision and the departmental clarification stating that molten iron of the relevant composition could fall within the exempted variety, but also noted that entitlement to the exemption still depended on a factual finding that the goods in each case satisfied the specifications and other conditions of the notification. Since that verification had to be made on the materials in each case, the benefit could not be granted outright at the appellate stage.

Conclusion: The matters were remanded for de novo adjudication, and the assessee was required to prove that the molten iron conformed to the notified specifications.

Final Conclusion: The appeal did not result in an outright grant of exemption and was sent back for fresh determination on the factual eligibility of the goods under the notifications.

Ratio Decidendi: Exemption under a notification cannot be granted without a finding that the goods in each case satisfy the notified specifications and conditions; where such factual verification is necessary, remand is appropriate.

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