https://www.taxtmi.com/caselaws?id=109119 Nickel perforated rotary screens/cylinders were not covered by the cited central excise exemption notifications for the period 1-12-1990 to 30-4-1991. Notification No. 201/87-C.E. applied to printing frames, but these goods were not printing frames. Notification No. 64/86-C.E. applied to engraved copper rollers or cylinders for textile use, whereas the goods were neither copper rollers nor copper cylinders. The specific exemption for nickel perforated cylinder/screens came only under Notification No. 67/91-C.E., effective from 25-7-1991, after the relevant period. No other applicable exemption was shown, so the demand was upheld. en-us Tue, 22 Jun 1999 00:00:00 +0530 Thu, 05 Apr 2012 18:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109119 Nickel perforated rotary screens/cylinders were not covered by the cited central excise exemption notifications for the period 1-12-1990 to 30-4-1991. Notification No. 201/87-C.E. applied to printing frames, but these goods were not printing frames. Notification No. 64/86-C.E. applied to engraved copper rollers or cylinders for textile use, whereas the goods were neither copper rollers nor copper cylinders. The specific exemption for nickel perforated cylinder/screens came only under Notification No. 67/91-C.E., effective from 25-7-1991, after the relevant period. No other applicable exemption was shown, so the demand was upheld. Case-Laws Central Excise Tue, 22 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109119