https://www.taxtmi.com/caselaws?id=92492 Exemption under Notification No. 53/88-C.E. could not be denied merely because an intermediate product, pre-expanded polystyrene, arose during manufacture and was not separately classifiable under the specified tariff headings. The notification applied to specified final products made from duty-paid inputs within the prescribed headings, and the intermediate stage formed part of the integrated manufacturing process leading to the exempt final product. Relying on trade notices and settled Tribunal decisions, CEGAT, Mumbai held that the mere emergence of an intermediate product does not defeat the exemption. The department's objection was therefore rejected and the exemption was held admissible. en-us Tue, 28 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 10:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92492 Exemption under Notification No. 53/88-C.E. could not be denied merely because an intermediate product, pre-expanded polystyrene, arose during manufacture and was not separately classifiable under the specified tariff headings. The notification applied to specified final products made from duty-paid inputs within the prescribed headings, and the intermediate stage formed part of the integrated manufacturing process leading to the exempt final product. Relying on trade notices and settled Tribunal decisions, CEGAT, Mumbai held that the mere emergence of an intermediate product does not defeat the exemption. The department's objection was therefore rejected and the exemption was held admissible. Case-Laws Central Excise Tue, 28 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92492