https://www.taxtmi.com/caselaws?id=86152 Fabricated aluminium goods such as doors, windows, partitions, cabins and similar articles were treated as outside Tariff Item 27 and classifiable under Tariff Item 68, while aluminium casks, scuttles, boxes, waste and scrap, and shapes or sections prepared for further fabrication fell within Tariff Item 27. Exemption under Notifications 43/75 and 183/84 could not be conclusively determined until the correct tariff classification was applied to each item and the notification conditions were matched against the goods. The exemption question was therefore remitted for fresh consideration by the jurisdictional Assistant Commissioner. en-us Thu, 03 Oct 1996 00:00:00 +0530 Wed, 10 Aug 2011 15:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86152 Fabricated aluminium goods such as doors, windows, partitions, cabins and similar articles were treated as outside Tariff Item 27 and classifiable under Tariff Item 68, while aluminium casks, scuttles, boxes, waste and scrap, and shapes or sections prepared for further fabrication fell within Tariff Item 27. Exemption under Notifications 43/75 and 183/84 could not be conclusively determined until the correct tariff classification was applied to each item and the notification conditions were matched against the goods. The exemption question was therefore remitted for fresh consideration by the jurisdictional Assistant Commissioner. Case-Laws Central Excise Thu, 03 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86152