https://www.taxtmi.com/caselaws?id=101103 Exemption under Notification No. 202/88-C.E. was confined to specified inputs such as skelp, hoops, sheets, strips and flats of prescribed thickness, and did not extend to inputs described by the supplier as bars. The supplier's description could not be ignored, and the classification could not be reopened at the receiver's end, so the exemption was not available and Central Excise duty remained payable. Where additional duty is demanded and the incidence has not been passed on, the assessable value must be recomputed on a cum duty price basis by abating the duty element from the sale price. en-us Tue, 22 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 16:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101103 Exemption under Notification No. 202/88-C.E. was confined to specified inputs such as skelp, hoops, sheets, strips and flats of prescribed thickness, and did not extend to inputs described by the supplier as bars. The supplier's description could not be ignored, and the classification could not be reopened at the receiver's end, so the exemption was not available and Central Excise duty remained payable. Where additional duty is demanded and the incidence has not been passed on, the assessable value must be recomputed on a cum duty price basis by abating the duty element from the sale price. Case-Laws Central Excise Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101103