https://www.taxtmi.com/caselaws?id=89681 Eligibility for exemption on composite light fittings and fixtures under Notification No. 96/86-C.E. had to be reconsidered in light of a later Board circular clarifying that, for composite articles, the relevant test is the relative weight of metal and glass. The clarification issued under Notification No. 80/90-C.E. was treated as applicable because the two notifications were regarded as pari materia. As that guidance had not been available to the original adjudicating authority, the matter was set aside and remanded for fresh readjudication after applying the circular and examining whether the products otherwise met the notification conditions. en-us Wed, 23 Dec 1998 00:00:00 +0530 Thu, 29 Sep 2011 10:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89681 Eligibility for exemption on composite light fittings and fixtures under Notification No. 96/86-C.E. had to be reconsidered in light of a later Board circular clarifying that, for composite articles, the relevant test is the relative weight of metal and glass. The clarification issued under Notification No. 80/90-C.E. was treated as applicable because the two notifications were regarded as pari materia. As that guidance had not been available to the original adjudicating authority, the matter was set aside and remanded for fresh readjudication after applying the circular and examining whether the products otherwise met the notification conditions. Case-Laws Central Excise Wed, 23 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89681