https://www.taxtmi.com/caselaws?id=72724 An exemption order for miniature tyres distributed as free gifts remained operative because it was framed by reference to the goods' characteristics and use, not to any specific tariff entry. The later introduction of a residuary tariff item did not curtail the exemption where the factual conditions in the order were satisfied. On that basis, miniature tyres manufactured by the assessee and given away as free gifts continued to qualify for full central excise exemption. en-us Thu, 31 Jan 1985 00:00:00 +0530 Tue, 24 May 2011 16:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72724 An exemption order for miniature tyres distributed as free gifts remained operative because it was framed by reference to the goods' characteristics and use, not to any specific tariff entry. The later introduction of a residuary tariff item did not curtail the exemption where the factual conditions in the order were satisfied. On that basis, miniature tyres manufactured by the assessee and given away as free gifts continued to qualify for full central excise exemption. Case-Laws Central Excise Thu, 31 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72724