https://www.taxtmi.com/caselaws?id=96036 Unmachined iron castings subjected to the processes covered by the proviso to Notification No. 223/88-C.E. were held not to retain the character of unmachined castings or unmachined cast articles for claiming the broader exemption under Notification No. 275/88-C.E. The argument that the work amounted only to fettling was rejected because fettling was treated as a single process and not a substitute for all the specified processes. The clarification relied upon by the assessee was found inapplicable, and the separate exemption could not be extended by disregarding the conditions attached to the relevant notification framework. en-us Wed, 30 Aug 2000 00:00:00 +0530 Fri, 16 Dec 2011 17:23:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96036 Unmachined iron castings subjected to the processes covered by the proviso to Notification No. 223/88-C.E. were held not to retain the character of unmachined castings or unmachined cast articles for claiming the broader exemption under Notification No. 275/88-C.E. The argument that the work amounted only to fettling was rejected because fettling was treated as a single process and not a substitute for all the specified processes. The clarification relied upon by the assessee was found inapplicable, and the separate exemption could not be extended by disregarding the conditions attached to the relevant notification framework. Case-Laws Central Excise Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96036