https://www.taxtmi.com/caselaws?id=97546 An exemption notification applicable to parts can extend to parts of parts used in the manufacture of final goods, and the Tribunal applied that principle to steel balls, outer rings and inner rings used in ball bearings. It rejected the argument that the notification was inapplicable merely because the intermediate goods were not identical to the articles considered in an earlier ruling, and relied on Board circulars supporting exemption for parts of parts. It also held that exemption eligibility cannot be denied solely because the notification was not specifically claimed in the classification list if it is otherwise legally available. The duty demand was set aside and consequential relief followed. en-us Thu, 29 Jun 2000 00:00:00 +0530 Tue, 17 Jan 2012 11:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97546 An exemption notification applicable to parts can extend to parts of parts used in the manufacture of final goods, and the Tribunal applied that principle to steel balls, outer rings and inner rings used in ball bearings. It rejected the argument that the notification was inapplicable merely because the intermediate goods were not identical to the articles considered in an earlier ruling, and relied on Board circulars supporting exemption for parts of parts. It also held that exemption eligibility cannot be denied solely because the notification was not specifically claimed in the classification list if it is otherwise legally available. The duty demand was set aside and consequential relief followed. Case-Laws Central Excise Thu, 29 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97546