https://www.taxtmi.com/caselaws?id=4286 The dispute turned on tariff classification of the manufactured product for exemption under Entry 57 of Notification No. 4/97. The product was examined against competing Central Excise Tariff headings and was found not to fall under the headings claimed by the assessee; it was classified under Heading 39.16, which lay outside the exemption entry. As the product did not fall within the covered headings, the exemption could not be claimed, and the duty demand was upheld. en-us Tue, 29 Apr 2008 00:00:00 +0530 Tue, 24 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4286 The dispute turned on tariff classification of the manufactured product for exemption under Entry 57 of Notification No. 4/97. The product was examined against competing Central Excise Tariff headings and was found not to fall under the headings claimed by the assessee; it was classified under Heading 39.16, which lay outside the exemption entry. As the product did not fall within the covered headings, the exemption could not be claimed, and the duty demand was upheld. Case-Laws Central Excise Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4286