https://www.taxtmi.com/caselaws?id=88074 Rotary nickel screen cylinders used within the factory for textile printing were treated as gravure print cylinders for the amended exemption notification. Because the amended notification extended exemption to gravure print cylinders and lithographic plates under Heading 84.42 when used in the factory of production for printing purposes, the goods fell within its scope for the relevant period. The earlier restriction to engraved copper rollers or cylinders under the unamended notification did not apply. Denial of exemption was therefore unsustainable. en-us Wed, 10 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 18:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88074 Rotary nickel screen cylinders used within the factory for textile printing were treated as gravure print cylinders for the amended exemption notification. Because the amended notification extended exemption to gravure print cylinders and lithographic plates under Heading 84.42 when used in the factory of production for printing purposes, the goods fell within its scope for the relevant period. The earlier restriction to engraved copper rollers or cylinders under the unamended notification did not apply. Denial of exemption was therefore unsustainable. Case-Laws Central Excise Wed, 10 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88074