https://www.taxtmi.com/caselaws?id=89631 Notification No. 40/85 applied only where oxygen gas was used in the manufacture of castings falling under Chapters 72 or 73 of the Central Excise Tariff Act, 1985. The castings in question had already been classified under Chapters 84, 85, 86 and 87 on the basis that they had acquired the essential characteristics of machine parts and mechanical appliances. That classification had attained finality, so the notification's eligibility condition was not met. The benefit of the notification was therefore denied. en-us Fri, 06 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 15:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89631 Notification No. 40/85 applied only where oxygen gas was used in the manufacture of castings falling under Chapters 72 or 73 of the Central Excise Tariff Act, 1985. The castings in question had already been classified under Chapters 84, 85, 86 and 87 on the basis that they had acquired the essential characteristics of machine parts and mechanical appliances. That classification had attained finality, so the notification's eligibility condition was not met. The benefit of the notification was therefore denied. Case-Laws Central Excise Fri, 06 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89631