https://www.taxtmi.com/caselaws?id=221470 The term "incidentally produces" in the Explanation to Notification No. 24/97-C.E. (N.T.) was construed contextually with "ordinarily produces" to mean occasional, not normal, production. On the facts, the unit's alloy steel castings formed only a small part of output, while non-alloy steel ingots and billets were the predominant production. A unit with such predominantly notified-goods output falls within the intended coverage of the compounded levy framework, and the applicable duty structure was correctly applied on that basis. en-us Wed, 19 Sep 2012 00:00:00 +0530 Wed, 13 Mar 2013 11:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221470 The term "incidentally produces" in the Explanation to Notification No. 24/97-C.E. (N.T.) was construed contextually with "ordinarily produces" to mean occasional, not normal, production. On the facts, the unit's alloy steel castings formed only a small part of output, while non-alloy steel ingots and billets were the predominant production. A unit with such predominantly notified-goods output falls within the intended coverage of the compounded levy framework, and the applicable duty structure was correctly applied on that basis. Case-Laws Central Excise Wed, 19 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221470