Exemption classification for twisted bars and rods upheld where the goods already fell within the original notification entry.

Twisted bars and rods were treated as falling within Sr. No. 2 of Notification No. 202/88-C.E., so the exemption applied for the relevant period even before the later amendment by Notification No. 170/89-C.E. The Tribunal followed its earlier classification decision on the same issue and accepted that the goods were already covered by the original exemption entry. A later amendment specifically mentioning or clarifying the goods did not defeat the exemption for the prior period, and the Revenue's challenge therefore failed.

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Issues: Whether twisted bars and rods were covered by the exemption under Notification No. 202/88-C.E. dated 20-5-1988, as amended by Notification No. 170/89-C.E. dated 16-8-1989.

Analysis: The matter was treated as covered by the Tribunal's earlier decision on the same classification question. The goods manufactured by the noticee were found to fall within Sr. No. 2 of the table annexed to Notification No. 202/88-C.E. even for the period prior to the amendment made by Notification No. 170/89-C.E. The appeal therefore raised no merit on the exemption entitlement of the respondent.

Conclusion: Twisted bars and rods were held to be covered by the exemption notification, and the Revenue's appeal failed.

Ratio Decidendi: Where the goods fall within the language of an exemption entry, the benefit is available for the relevant period notwithstanding a later amendment clarifying or specifically mentioning the goods.

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