https://www.taxtmi.com/caselaws?id=89193 Exemption under Notification No. 53/88 and Notification No. 14/92 was conditional on the raw material falling within tariff sub-headings 3901 to 3915. Dobby Cards made from duty-paid films classified under Heading 39.20 did not satisfy that condition, so the exemption was unavailable. The separate contention that the goods were not marketable was also rejected in view of the finding that similar Dobby Cards had previously been procured from other parties before the assessee installed its own machines. The denial of exemption was therefore sustained. en-us Tue, 08 Sep 1998 00:00:00 +0530 Sat, 24 Sep 2011 10:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89193 Exemption under Notification No. 53/88 and Notification No. 14/92 was conditional on the raw material falling within tariff sub-headings 3901 to 3915. Dobby Cards made from duty-paid films classified under Heading 39.20 did not satisfy that condition, so the exemption was unavailable. The separate contention that the goods were not marketable was also rejected in view of the finding that similar Dobby Cards had previously been procured from other parties before the assessee installed its own machines. The denial of exemption was therefore sustained. Case-Laws Central Excise Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89193