https://www.taxtmi.com/caselaws?id=93125 Exemption under a notification cannot be allowed unless the goods in each case are shown to satisfy the notified specifications and conditions. Although prior precedent and departmental clarification suggested that molten iron of the relevant composition could fall within the exempted variety, entitlement still depended on case-specific factual verification. Because that verification had to be carried out on the materials in each matter, the appellate forum did not grant the benefit outright and remanded the matters for de novo adjudication. The assessee was required to establish conformity with the notification before exemption could be allowed. en-us Thu, 07 Aug 1997 00:00:00 +0530 Tue, 08 Nov 2011 15:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93125 Exemption under a notification cannot be allowed unless the goods in each case are shown to satisfy the notified specifications and conditions. Although prior precedent and departmental clarification suggested that molten iron of the relevant composition could fall within the exempted variety, entitlement still depended on case-specific factual verification. Because that verification had to be carried out on the materials in each matter, the appellate forum did not grant the benefit outright and remanded the matters for de novo adjudication. The assessee was required to establish conformity with the notification before exemption could be allowed. Case-Laws Central Excise Thu, 07 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93125