https://www.taxtmi.com/caselaws?id=125616 Exemption under Notification No. 208/83-C.E. was available only to goods expressly covered by the notification's tariff entries during the relevant period. Scrap falling under Chapter headings 72.15 and 73.09 was not included in the table between 10-3-86 and 31-12-86, and later inclusion by Notification No. 101/87-C.E. could not govern that earlier period. The separate duty prescription under Notification No. 102/87-C.E. did not alter the exemption position. The appellate view was therefore unsustainable, and the demand with denial of exemption was restored. en-us Mon, 21 Apr 2008 00:00:00 +0530 Fri, 26 Oct 2012 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125616 Exemption under Notification No. 208/83-C.E. was available only to goods expressly covered by the notification's tariff entries during the relevant period. Scrap falling under Chapter headings 72.15 and 73.09 was not included in the table between 10-3-86 and 31-12-86, and later inclusion by Notification No. 101/87-C.E. could not govern that earlier period. The separate duty prescription under Notification No. 102/87-C.E. did not alter the exemption position. The appellate view was therefore unsustainable, and the demand with denial of exemption was restored. Case-Laws Central Excise Mon, 21 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125616