https://www.taxtmi.com/caselaws?id=86615 Untrimmed copper and copper-alloy sheets and circles described under the tariff were treated as excisable and marketable goods because a tariff entry creates a rebuttable presumption of excisability, which the challengers did not displace with evidence. Notification No. 214/86-C.E. was held to operate according to its plain terms in job-work arrangements by exempting the job worker and shifting duty responsibility to the principal supplier, subject to compliance with the notification's conditions. The SSI exemption position also required period-wise examination, because differing clearances and applicable notifications could not be assessed on a blanket basis. The matter therefore called for fresh, fact-specific reconsideration under the relevant notifications. en-us Thu, 06 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 10:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86615 Untrimmed copper and copper-alloy sheets and circles described under the tariff were treated as excisable and marketable goods because a tariff entry creates a rebuttable presumption of excisability, which the challengers did not displace with evidence. Notification No. 214/86-C.E. was held to operate according to its plain terms in job-work arrangements by exempting the job worker and shifting duty responsibility to the principal supplier, subject to compliance with the notification's conditions. The SSI exemption position also required period-wise examination, because differing clearances and applicable notifications could not be assessed on a blanket basis. The matter therefore called for fresh, fact-specific reconsideration under the relevant notifications. Case-Laws Central Excise Thu, 06 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86615