https://www.taxtmi.com/caselaws?id=357056 C.I. rollers and separators fitted to specially designed railway wagons for transporting long rails were treated as integral components of railway wagons and classifiable under Chapter 86, making them eligible for exemption under Notification No. 62/95-CE. The waste and scrap generated in manufacture were also held exempt under Notification No. 89/95-CE because they arose from goods already treated as fully exempt. On that basis, the duty demand, penalties and interest were set aside, and consequential relief followed. en-us Thu, 18 Jan 2018 00:00:00 +0530 Tue, 13 Nov 2018 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357056 C.I. rollers and separators fitted to specially designed railway wagons for transporting long rails were treated as integral components of railway wagons and classifiable under Chapter 86, making them eligible for exemption under Notification No. 62/95-CE. The waste and scrap generated in manufacture were also held exempt under Notification No. 89/95-CE because they arose from goods already treated as fully exempt. On that basis, the duty demand, penalties and interest were set aside, and consequential relief followed. Case-Laws Central Excise Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357056