https://www.taxtmi.com/caselaws?id=86799 Exemption under Notification No. 64/86-C.E., as amended, was considered for goods classified under Heading 84.42 of the Central Excise Tariff. The Revenue argued that classification under Heading 84.42 did not by itself satisfy the notification conditions, but the appellate view relied on Trade Notice No. 25/87 treating nickel cylinders prepared for printing, including exposing/photogravure and ring fitting, as within that heading. As no material was produced to displace that view and the trade notice was not challenged, the exemption was upheld and the Revenue's objection failed. en-us Tue, 13 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 14:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86799 Exemption under Notification No. 64/86-C.E., as amended, was considered for goods classified under Heading 84.42 of the Central Excise Tariff. The Revenue argued that classification under Heading 84.42 did not by itself satisfy the notification conditions, but the appellate view relied on Trade Notice No. 25/87 treating nickel cylinders prepared for printing, including exposing/photogravure and ring fitting, as within that heading. As no material was produced to displace that view and the trade notice was not challenged, the exemption was upheld and the Revenue's objection failed. Case-Laws Central Excise Tue, 13 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86799