https://www.taxtmi.com/caselaws?id=40981 Hinges manufactured from hot rolled cut strips were treated as not attracting excise duty at the intermediary stage, because Circular No. F. 139/3/80-CX, dated May 1980, clarified that duty was not leviable on that intermediate process. The classification dispute under item 26AA(iii) was resolved consistently with the circular, which the Court treated as governing the duty position for the manufacture process. The operative effect was that the intermediary stage was held outside excise levy, and the rule was made absolute. en-us Thu, 16 Jul 1981 00:00:00 +0530 Wed, 19 May 2010 11:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40981 Hinges manufactured from hot rolled cut strips were treated as not attracting excise duty at the intermediary stage, because Circular No. F. 139/3/80-CX, dated May 1980, clarified that duty was not leviable on that intermediate process. The classification dispute under item 26AA(iii) was resolved consistently with the circular, which the Court treated as governing the duty position for the manufacture process. The operative effect was that the intermediary stage was held outside excise levy, and the rule was made absolute. Case-Laws Central Excise Thu, 16 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40981