https://www.taxtmi.com/caselaws?id=72361 Runners and risers arising in the manufacture of steel ingots were not treated as steel ingots for exemption purposes because they were merely leftover channels of molten metal, had no predetermined shape or size, and were not shown by commercial usage to answer the functional meaning of ingots. The exemption notification was construed strictly, so the broader tariff reference to steel ingots including steel melting scrap did not extend the notification's coverage. The claim based on promissory estoppel also failed for want of any enforceable assurance. The exemption was therefore unavailable, and the matter was remanded for de novo consideration on the remaining issues, including limitation. en-us Thu, 29 May 1986 00:00:00 +0530 Wed, 18 May 2011 17:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72361 Runners and risers arising in the manufacture of steel ingots were not treated as steel ingots for exemption purposes because they were merely leftover channels of molten metal, had no predetermined shape or size, and were not shown by commercial usage to answer the functional meaning of ingots. The exemption notification was construed strictly, so the broader tariff reference to steel ingots including steel melting scrap did not extend the notification's coverage. The claim based on promissory estoppel also failed for want of any enforceable assurance. The exemption was therefore unavailable, and the matter was remanded for de novo consideration on the remaining issues, including limitation. Case-Laws Central Excise Thu, 29 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72361