https://www.taxtmi.com/caselaws?id=87044 Applicability of Notification No. 208/83 to ship-breaking inputs depended on the exact tariff description of the inputs and the tariff position before and after 28-2-1986. The adjudicating authority had treated the inputs only as MS plates and had not examined whether they were bars, rods, angles, blocks, lumps or similar iron and steel forms, so the exemption issue could not be resolved on the existing record. The matter required fresh adjudication on evidence and after hearing both sides, and the department could not raise a belated plea that the inputs were non-duty paid. en-us Wed, 09 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 14:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87044 Applicability of Notification No. 208/83 to ship-breaking inputs depended on the exact tariff description of the inputs and the tariff position before and after 28-2-1986. The adjudicating authority had treated the inputs only as MS plates and had not examined whether they were bars, rods, angles, blocks, lumps or similar iron and steel forms, so the exemption issue could not be resolved on the existing record. The matter required fresh adjudication on evidence and after hearing both sides, and the department could not raise a belated plea that the inputs were non-duty paid. Case-Laws Central Excise Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87044