https://www.taxtmi.com/caselaws?id=101925 Nickel perforated cylinders manufactured and used within the same factory for textile printing fell within the exemption for gravure printing cylinders and nickel perforated rotary cylinder screens used in the factory of production. The later notification relied on by the department could not be applied retrospectively to earlier clearances. On the recorded finding of in-factory use, the exemption applied and the duty demand was not sustainable. en-us Fri, 08 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 11:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101925 Nickel perforated cylinders manufactured and used within the same factory for textile printing fell within the exemption for gravure printing cylinders and nickel perforated rotary cylinder screens used in the factory of production. The later notification relied on by the department could not be applied retrospectively to earlier clearances. On the recorded finding of in-factory use, the exemption applied and the duty demand was not sustainable. Case-Laws Central Excise Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101925