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of <h1>India Clarifies Exemption for Un-Machined Iron Castings Under Notification 275/88-C.E.; Includes Fettling-Only Items.</h1> The circular from the Ministry of Finance, Government of India, addresses concerns regarding the denial of exemption benefits for un-machined iron castings and cast articles subjected to fettling operations under Notification No. 275/88-C.E., dated 4-11-1988. After examination, it is clarified that such iron castings and articles, which have only undergone fettling and no other machining, qualify as un-machined and are eligible for the exemption. Relevant field formations are instructed to implement this clarification accordingly.
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