https://www.taxtmi.com/caselaws?id=94942 Steel ingots were treated as falling within the commercial expression "re-rollable material" in Notification No. 33/92, because the goods were understood in their ordinary trade and manufacturing sense and the department gave no specific basis for exclusion. The later amendment by Notification No. 53/92, which expanded the description to include rollable material, did not displace that interpretation. The exemption was therefore available before 10-3-1992, and the departmental challenge failed. en-us Thu, 05 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 10:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94942 Steel ingots were treated as falling within the commercial expression "re-rollable material" in Notification No. 33/92, because the goods were understood in their ordinary trade and manufacturing sense and the department gave no specific basis for exclusion. The later amendment by Notification No. 53/92, which expanded the description to include rollable material, did not displace that interpretation. The exemption was therefore available before 10-3-1992, and the departmental challenge failed. Case-Laws Central Excise Thu, 05 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94942