https://www.taxtmi.com/caselaws?id=91292 Hollow concrete blocks used for masonry work were held not to fall within the exemption for intermediates or components of prefabricated buildings under Notification No. 64/88. The exemption was limited to goods shown to be manufactured to a specific design for use in prefabricated construction. On the material described, the blocks were ordinary masonry substitutes for bricks, and the record did not establish that they were intended or designed as components of prefabricated buildings. As a result, the goods were outside the scope of the notification and the exemption was unavailable. en-us Mon, 23 Nov 1998 00:00:00 +0530 Mon, 17 Oct 2011 11:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91292 Hollow concrete blocks used for masonry work were held not to fall within the exemption for intermediates or components of prefabricated buildings under Notification No. 64/88. The exemption was limited to goods shown to be manufactured to a specific design for use in prefabricated construction. On the material described, the blocks were ordinary masonry substitutes for bricks, and the record did not establish that they were intended or designed as components of prefabricated buildings. As a result, the goods were outside the scope of the notification and the exemption was unavailable. Case-Laws Central Excise Mon, 23 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91292