https://www.taxtmi.com/caselaws?id=95534 Notification No. 185/86-C.E. granted exemption only when read with the annexed notifications, which limited relief to specified categories such as goods manufactured by Central or State Government factories, village industry goods, and goods covered by the prison-related notification. A factory outside those notified categories could not claim the benefit for Item 68 goods. The appellants therefore were not entitled to the exemption, and the refund claim failed. en-us Tue, 14 Sep 1999 00:00:00 +0530 Tue, 13 Dec 2011 12:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95534 Notification No. 185/86-C.E. granted exemption only when read with the annexed notifications, which limited relief to specified categories such as goods manufactured by Central or State Government factories, village industry goods, and goods covered by the prison-related notification. A factory outside those notified categories could not claim the benefit for Item 68 goods. The appellants therefore were not entitled to the exemption, and the refund claim failed. Case-Laws Central Excise Tue, 14 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95534