Exemption eligibility for un machined iron castings affirmed despite fettling, clarifying scope of notification under central excise law. The Board confirms that iron castings and cast articles of iron that have undergone only fettling operations remain un machined and are eligible for exemption under Notification No. 275/88 C.E., relying on TRU advice and prior Board guidance; field formations are directed to apply this clarification in assessing eligibility.
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Exemption eligibility for un machined iron castings affirmed despite fettling, clarifying scope of notification under central excise law.
The Board confirms that iron castings and cast articles of iron that have undergone only fettling operations remain un machined and are eligible for exemption under Notification No. 275/88 C.E., relying on TRU advice and prior Board guidance; field formations are directed to apply this clarification in assessing eligibility.
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