https://www.taxtmi.com/caselaws?id=82964 An exemption notification was construed on its own terms, rather than by applying tariff interpretative rules or tariff notes. The Tribunal found that rolling mills are metal-working machines whose rollers are integral to their functioning, and that worn rolls are re-grooved or reconditioned for continued use. On that basis, M.S. rolls manufactured in the same factory for captive use in repair and maintenance of rolling mills were treated as qualifying for exemption under Notification No. 281/86, and the duty demands and penalties could not be sustained. en-us Fri, 17 Dec 1993 00:00:00 +0530 Fri, 08 Jul 2011 15:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82964 An exemption notification was construed on its own terms, rather than by applying tariff interpretative rules or tariff notes. The Tribunal found that rolling mills are metal-working machines whose rollers are integral to their functioning, and that worn rolls are re-grooved or reconditioned for continued use. On that basis, M.S. rolls manufactured in the same factory for captive use in repair and maintenance of rolling mills were treated as qualifying for exemption under Notification No. 281/86, and the duty demands and penalties could not be sustained. Case-Laws Central Excise Fri, 17 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82964