Notified goods designation for induction furnace non alloy steel ingots and billets triggers excise duty under section 3A. Ingots and billets of non alloy steel manufactured in an induction furnace and classifiable under sub headings 7206.90 and 7207.90 are specified as notified goods on which excise duty shall be levied and collected under section 3A of the Central Excise Act, 1944, due to the manufacturing process and extent of duty evasion, subject to enumerated exclusions for prior production, incidental production by casting or stainless units, composite plants with secondary refining and continuous casting (and re rolling where applicable), and integrated steel plants producing from iron ore within the same premises.