https://www.taxtmi.com/caselaws?id=89839 Laminated particle boards cut only to specified sizes, without any special shape or design, were held not to become identifiable essential components of steel furniture. Mere cutting to size did not change their character from general-use boards into specially shaped parts, even if supplied for use as table tops. On that basis, the exemption under Notification No. 60/86-C.E. could not be denied, and the impugned order was set aside with consequential relief. en-us Thu, 27 Aug 1998 00:00:00 +0530 Fri, 30 Sep 2011 10:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89839 Laminated particle boards cut only to specified sizes, without any special shape or design, were held not to become identifiable essential components of steel furniture. Mere cutting to size did not change their character from general-use boards into specially shaped parts, even if supplied for use as table tops. On that basis, the exemption under Notification No. 60/86-C.E. could not be denied, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Thu, 27 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89839