https://www.taxtmi.com/caselaws?id=93241 CTD bars twisted after rolling fell within the exemption for bars and rods under Heading 7214.90 under Notification No. 202/88-C.E. The deletion and subsequent re-introduction of wording concerning twisted bars indicated that Notification No. 170/89-C.E. clarified, rather than created, the exemption. Legislative intent and departmental circulars supported this interpretation. A Supreme Court ruling concerning a fresh condition in a customs exemption notification was distinguishable. On this basis, CTD bars qualified for exemption, and the related demand, penalty and confiscation did not survive. en-us Tue, 28 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 12:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93241 CTD bars twisted after rolling fell within the exemption for bars and rods under Heading 7214.90 under Notification No. 202/88-C.E. The deletion and subsequent re-introduction of wording concerning twisted bars indicated that Notification No. 170/89-C.E. clarified, rather than created, the exemption. Legislative intent and departmental circulars supported this interpretation. A Supreme Court ruling concerning a fresh condition in a customs exemption notification was distinguishable. On this basis, CTD bars qualified for exemption, and the related demand, penalty and confiscation did not survive. Case-Laws Central Excise Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93241