https://www.taxtmi.com/caselaws?id=90977 Notification No. 52/86-C.E. was treated as applicable to off-specification glass bottles that had been entered in RG 1 and kept in a bonded store room, because their only practical use was remelting for manufacture of other glass and glassware. The fact that the goods were under bond did not, by itself, support denial of the exemption, since the notification did not exclude such in-factory remanufacture. The Revenue's objection was confined to procedural control over removal from bond and did not displace the substantive exemption entitlement on these facts. en-us Thu, 29 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 18:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90977 Notification No. 52/86-C.E. was treated as applicable to off-specification glass bottles that had been entered in RG 1 and kept in a bonded store room, because their only practical use was remelting for manufacture of other glass and glassware. The fact that the goods were under bond did not, by itself, support denial of the exemption, since the notification did not exclude such in-factory remanufacture. The Revenue's objection was confined to procedural control over removal from bond and did not displace the substantive exemption entitlement on these facts. Case-Laws Central Excise Thu, 29 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90977