https://www.taxtmi.com/caselaws?id=113798 Exemption under Notification No. 63/87-C.E. was unavailable because the goods were classified under sub-heading 3926.90, while the notification applied only to fabrics coated or laminated with low density polyethylene under sub-heading 5903.21. Notification No. 217/86-C.E. was also unavailable because its conditions were not met, including the requirement that the goods be used within the factory arrangement contemplated by the notification; the relevant factory did not belong to the appellants. Notification No. 214/86-C.E., however, could still be raised at the appellate stage, and because it had not been examined earlier, its applicability required fresh consideration by the adjudicating authority. en-us Fri, 16 Jan 2004 00:00:00 +0530 Tue, 08 May 2012 14:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113798 Exemption under Notification No. 63/87-C.E. was unavailable because the goods were classified under sub-heading 3926.90, while the notification applied only to fabrics coated or laminated with low density polyethylene under sub-heading 5903.21. Notification No. 217/86-C.E. was also unavailable because its conditions were not met, including the requirement that the goods be used within the factory arrangement contemplated by the notification; the relevant factory did not belong to the appellants. Notification No. 214/86-C.E., however, could still be raised at the appellate stage, and because it had not been examined earlier, its applicability required fresh consideration by the adjudicating authority. Case-Laws Central Excise Fri, 16 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113798