https://www.taxtmi.com/caselaws?id=168835 Ends cut from M.S. flats were held not to fall within the claimed tariff sub-item for exemption under Notification No. 208/83, because the notification applied only where the inputs used for the final product themselves matched the specified sub-items. The Court found that such cut-offs were not pieces roughly shaped by rolling or forging, and their purchase from scrap dealers or use for metal recovery did not change that classification. A new attempt to place them under another sub-item was not considered because it was raised for the first time before the Court. Exemption was therefore unavailable. en-us Tue, 17 Sep 2002 00:00:00 +0530 Tue, 31 Mar 2015 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168835 Ends cut from M.S. flats were held not to fall within the claimed tariff sub-item for exemption under Notification No. 208/83, because the notification applied only where the inputs used for the final product themselves matched the specified sub-items. The Court found that such cut-offs were not pieces roughly shaped by rolling or forging, and their purchase from scrap dealers or use for metal recovery did not change that classification. A new attempt to place them under another sub-item was not considered because it was raised for the first time before the Court. Exemption was therefore unavailable. Case-Laws Indian Laws Tue, 17 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168835