https://www.taxtmi.com/caselaws?id=72144 Concessional duty under Notification No. 47/84 applies to winding enamelled copper wires made from copper wire rods on which appropriate duty has been paid, even where manufacture passes through an intermediate bare-wire stage. The notification does not require direct and immediate manufacture from the rods unless it says so expressly. Where bare copper wire is the necessary intermediate product derived from duty-paid wire rods, the statutory condition is treated as satisfied. The notification's explanation also supports a deeming fiction in favour of duty-paid rods, and the burden does not shift to the assessee unless the department shows that the rods were non-duty paid. en-us Wed, 31 Jul 1985 00:00:00 +0530 Thu, 12 May 2011 15:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72144 Concessional duty under Notification No. 47/84 applies to winding enamelled copper wires made from copper wire rods on which appropriate duty has been paid, even where manufacture passes through an intermediate bare-wire stage. The notification does not require direct and immediate manufacture from the rods unless it says so expressly. Where bare copper wire is the necessary intermediate product derived from duty-paid wire rods, the statutory condition is treated as satisfied. The notification's explanation also supports a deeming fiction in favour of duty-paid rods, and the burden does not shift to the assessee unless the department shows that the rods were non-duty paid. Case-Laws Central Excise Wed, 31 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72144