https://www.taxtmi.com/caselaws?id=89287 Notification No. 208/83 was available to malleable iron castings under Tariff Item 25(16)(i), because the 1.9% carbon-content requirement in the tariff explanation applied to pig iron and cast iron under Tariff Item 25(1), not to distinct iron castings. The notification covered iron castings, and the presence of steel scrap as an input in the notification table supported the exemption claim. The lower carbon content found in the samples therefore did not justify denial of the benefit, and the Revenue's attempt to extend the 1.9% condition to iron castings failed. en-us Tue, 23 Jun 1998 00:00:00 +0530 Mon, 26 Sep 2011 10:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89287 Notification No. 208/83 was available to malleable iron castings under Tariff Item 25(16)(i), because the 1.9% carbon-content requirement in the tariff explanation applied to pig iron and cast iron under Tariff Item 25(1), not to distinct iron castings. The notification covered iron castings, and the presence of steel scrap as an input in the notification table supported the exemption claim. The lower carbon content found in the samples therefore did not justify denial of the benefit, and the Revenue's attempt to extend the 1.9% condition to iron castings failed. Case-Laws Central Excise Tue, 23 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89287