https://www.taxtmi.com/caselaws?id=94374 Exemption under Notification No. 53/88 for plastic file covers was available only where the goods were manufactured from duty-paid inputs falling within the specified chapter headings. The appellants failed to produce reliable evidence that the sheets and profiles used as inputs had actually suffered duty, so the condition precedent for exemption was not met. A cited precedent was found distinguishable because it arose under a different notification with different wording and requirements. The exemption claim therefore failed, and the appeal was rejected. en-us Mon, 28 Sep 1998 00:00:00 +0530 Tue, 22 Nov 2011 10:39:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94374 Exemption under Notification No. 53/88 for plastic file covers was available only where the goods were manufactured from duty-paid inputs falling within the specified chapter headings. The appellants failed to produce reliable evidence that the sheets and profiles used as inputs had actually suffered duty, so the condition precedent for exemption was not met. A cited precedent was found distinguishable because it arose under a different notification with different wording and requirements. The exemption claim therefore failed, and the appeal was rejected. Case-Laws Central Excise Mon, 28 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94374