https://www.taxtmi.com/caselaws?id=91452 Multi-neck spherical vessels and cylindrical vessels made by the mouth blown process remained eligible for exemption under Notification No. 52/86-C.E. The attachment of necks by heating did not alter the character of the goods as already formed, and the relevant serial entries were read as not imposing the additional restrictive condition urged by the Revenue. The assessee was therefore entitled to the notification benefit, and the Revenue's challenge failed. en-us Mon, 31 May 1999 00:00:00 +0530 Tue, 18 Oct 2011 11:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91452 Multi-neck spherical vessels and cylindrical vessels made by the mouth blown process remained eligible for exemption under Notification No. 52/86-C.E. The attachment of necks by heating did not alter the character of the goods as already formed, and the relevant serial entries were read as not imposing the additional restrictive condition urged by the Revenue. The assessee was therefore entitled to the notification benefit, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 31 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91452