https://www.taxtmi.com/caselaws?id=95110 The exemption for cast articles of copper under Notification No. 178/88-C.E. applied only where the casting had not been further worked. Drilling holes in cast solid blocks after removal from the mould changed the casting into spindle nuts and constituted further working, not a mere continuation of casting. Because exemption notifications are construed strictly, the drilled articles did not fall within the notification. The spindle nuts were therefore not eligible for exemption, and the Revenue's view was upheld. en-us Mon, 20 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 18:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95110 The exemption for cast articles of copper under Notification No. 178/88-C.E. applied only where the casting had not been further worked. Drilling holes in cast solid blocks after removal from the mould changed the casting into spindle nuts and constituted further working, not a mere continuation of casting. Because exemption notifications are construed strictly, the drilled articles did not fall within the notification. The spindle nuts were therefore not eligible for exemption, and the Revenue's view was upheld. Case-Laws Central Excise Mon, 20 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95110