https://www.taxtmi.com/caselaws?id=86556 Iron and steel products made from steel ingots were held not to qualify for exemption under Notification No. 206/63-C.E. because steel ingots were classifiable separately under Item 26A and cut or broken ingots could not be treated as semi-finished steel for the notification. The exemption was therefore unavailable to the assessee. On the procedural point, the challenge based on absence of an effective personal hearing did not justify remand, as the record showed a hearing had been granted and the dispute could be decided on merits from the existing facts and tariff position. en-us Fri, 17 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 15:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86556 Iron and steel products made from steel ingots were held not to qualify for exemption under Notification No. 206/63-C.E. because steel ingots were classifiable separately under Item 26A and cut or broken ingots could not be treated as semi-finished steel for the notification. The exemption was therefore unavailable to the assessee. On the procedural point, the challenge based on absence of an effective personal hearing did not justify remand, as the record showed a hearing had been granted and the dispute could be decided on merits from the existing facts and tariff position. Case-Laws Customs Fri, 17 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86556