https://www.taxtmi.com/caselaws?id=92555 Nickel rotary printing cylinders classified under sub-heading 8442.00 were treated as eligible for exemption under Notification No. 201/87 when used captively. The notification covered printing frames in the same tariff classification, and the departmental clarification stated that designed screens and cylinder screens were also exempt in captive use. As the classification was undisputed and no contrary material was produced, the exemption was upheld on the basis of the notification text and the clarification, and the Revenue's challenge failed. en-us Wed, 13 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 14:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92555 Nickel rotary printing cylinders classified under sub-heading 8442.00 were treated as eligible for exemption under Notification No. 201/87 when used captively. The notification covered printing frames in the same tariff classification, and the departmental clarification stated that designed screens and cylinder screens were also exempt in captive use. As the classification was undisputed and no contrary material was produced, the exemption was upheld on the basis of the notification text and the clarification, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 13 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92555