https://www.taxtmi.com/caselaws?id=99625 Untrimmed copper sheets and circles under Heading 7409 were treated as specifically covered by Notification No. 135/94-C.E., not the wider exemption under Notification No. 42/94-C.E. The concessional rate applied only where no credit under Rule 57A or Rule 57Q had been taken and the goods were intended for use in the manufacture of handicrafts or utensils. The classification list recorded that intended use, but that did not alter the notification scheme. The argument that trimming did not amount to manufacture did not displace the duty liability fixed under the applicable notification, and the demand was sustained. en-us Wed, 08 Aug 2001 00:00:00 +0530 Sat, 28 Jan 2012 11:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99625 Untrimmed copper sheets and circles under Heading 7409 were treated as specifically covered by Notification No. 135/94-C.E., not the wider exemption under Notification No. 42/94-C.E. The concessional rate applied only where no credit under Rule 57A or Rule 57Q had been taken and the goods were intended for use in the manufacture of handicrafts or utensils. The classification list recorded that intended use, but that did not alter the notification scheme. The argument that trimming did not amount to manufacture did not displace the duty liability fixed under the applicable notification, and the demand was sustained. Case-Laws Central Excise Wed, 08 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99625