https://www.taxtmi.com/caselaws?id=87060 The Tribunal ruled in favor of the respondents, holding that the iron and steel products did not need to fall under Tariff Item 26AA for the exemption to apply as per Notification No. 54/64-C.E. and Notification No. 164/78-C.E. The Tribunal emphasized interpreting the Notification as written without adding additional criteria, rejecting the Revenue's argument for classification under Tariff Item 26AA. The appeal by the Collector of Central Excise, Patna was dismissed, affirming that the correct reading of the Notification exempted the scrap produced during the manufacture of iron and steel products falling under specific Tariff Items. en-us Tue, 29 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 15:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87060 The Tribunal ruled in favor of the respondents, holding that the iron and steel products did not need to fall under Tariff Item 26AA for the exemption to apply as per Notification No. 54/64-C.E. and Notification No. 164/78-C.E. The Tribunal emphasized interpreting the Notification as written without adding additional criteria, rejecting the Revenue's argument for classification under Tariff Item 26AA. The appeal by the Collector of Central Excise, Patna was dismissed, affirming that the correct reading of the Notification exempted the scrap produced during the manufacture of iron and steel products falling under specific Tariff Items. Case-Laws Central Excise Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87060