https://www.taxtmi.com/caselaws?id=96409 Chamfering of cast copper articles did not, on the facts stated, amount to bevelling or other further working so as to take the goods out of the description "not further worked". The term "chamfering" was treated as capable of more than one meaning, and the assessee's explanation that the activity was only grinding was accepted, supported by the presence of a bench grinder and no evidence of a sophisticated bevelling process. On that basis, the articles retained their character and the exemption under Notification No. 178/88-C.E. remained available. en-us Fri, 08 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 15:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96409 Chamfering of cast copper articles did not, on the facts stated, amount to bevelling or other further working so as to take the goods out of the description "not further worked". The term "chamfering" was treated as capable of more than one meaning, and the assessee's explanation that the activity was only grinding was accepted, supported by the presence of a bench grinder and no evidence of a sophisticated bevelling process. On that basis, the articles retained their character and the exemption under Notification No. 178/88-C.E. remained available. Case-Laws Central Excise Fri, 08 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96409