https://www.taxtmi.com/caselaws?id=41097 Runners and risers arising in the manufacture of steel ingots from old iron or steel melting scrap were treated as covered by Notification No. 237 of 75 because steel ingots and steel melting scrap fell within the same tariff entry and the manufacture process did not justify denying the exemption. Notification No. 16 of 79 was read as wider in scope and not as imposing duty on goods already exempt under the earlier notification. The stated principle is that a later exemption notification cannot be construed to withdraw, postpone, or negate an exemption already available under an earlier notification where the goods remain within its coverage. en-us Wed, 27 Jan 1982 00:00:00 +0530 Fri, 21 May 2010 10:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41097 Runners and risers arising in the manufacture of steel ingots from old iron or steel melting scrap were treated as covered by Notification No. 237 of 75 because steel ingots and steel melting scrap fell within the same tariff entry and the manufacture process did not justify denying the exemption. Notification No. 16 of 79 was read as wider in scope and not as imposing duty on goods already exempt under the earlier notification. The stated principle is that a later exemption notification cannot be construed to withdraw, postpone, or negate an exemption already available under an earlier notification where the goods remain within its coverage. Case-Laws Central Excise Wed, 27 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41097