https://www.taxtmi.com/caselaws?id=98728 Castings cleared only after proof machining, removal of runners and risers, and surface cleaning remained castings under Heading 73.25 because those preliminary operations did not change their essential character into identifiable machine parts. On that basis, exemption under Notification No. 202/88 was available. Where two exemptions were available, the assessee could choose the more beneficial notification, and the Revenue could not compel adoption of a less advantageous exemption. The Revenue's challenge therefore failed. en-us Mon, 18 Jan 1999 00:00:00 +0530 Sat, 21 Jan 2012 17:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98728 Castings cleared only after proof machining, removal of runners and risers, and surface cleaning remained castings under Heading 73.25 because those preliminary operations did not change their essential character into identifiable machine parts. On that basis, exemption under Notification No. 202/88 was available. Where two exemptions were available, the assessee could choose the more beneficial notification, and the Revenue could not compel adoption of a less advantageous exemption. The Revenue's challenge therefore failed. Case-Laws Central Excise Mon, 18 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98728