https://www.taxtmi.com/caselaws?id=88502 Exemption notifications covering ball point pens, parts of ball point pens and refills were held to extend to brass tips manufactured for pen refills, because departmental correspondence and consistent administrative practice showed that such tips had long been treated as covered. The Tribunal applied the principle that where an exemption applies to a product's parts, sub-parts of those parts are not excluded merely because they are not named separately. On that basis, the show cause notice proceeded on a mistaken assumption of dutiability, and the duty demand, penalties and confiscation order were set aside. en-us Wed, 31 Dec 1997 00:00:00 +0530 Mon, 19 Sep 2011 13:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88502 Exemption notifications covering ball point pens, parts of ball point pens and refills were held to extend to brass tips manufactured for pen refills, because departmental correspondence and consistent administrative practice showed that such tips had long been treated as covered. The Tribunal applied the principle that where an exemption applies to a product's parts, sub-parts of those parts are not excluded merely because they are not named separately. On that basis, the show cause notice proceeded on a mistaken assumption of dutiability, and the duty demand, penalties and confiscation order were set aside. Case-Laws Central Excise Wed, 31 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88502