https://www.taxtmi.com/caselaws?id=166923 The Tribunal allowed the appeal for the period up to 27-2-82, setting aside the duty demand for that period, as the graphite rods were considered exempt. However, post the amendment on 28-2-82, the appellants were not entitled to the exemption as the graphite rods were not deemed raw material or component parts for the manufacturing process of diamond drill bits. en-us Fri, 30 Mar 1984 00:00:00 +0530 Wed, 12 Nov 2014 16:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166923 The Tribunal allowed the appeal for the period up to 27-2-82, setting aside the duty demand for that period, as the graphite rods were considered exempt. However, post the amendment on 28-2-82, the appellants were not entitled to the exemption as the graphite rods were not deemed raw material or component parts for the manufacturing process of diamond drill bits. Case-Laws Central Excise Fri, 30 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166923