https://www.taxtmi.com/caselaws?id=41110 Aluminium strips manufactured from duty-paid aluminium wire rods were held not entitled to exemption under Notification No. 46/70-C.E. because wire rods were not treated as "aluminium in any crude form". The tariff scheme distinguished aluminium in crude form from wire bars, wire rods and castings as separate categories, so the notification could not be extended to strips made from wire rods. On that construction, the exemption claim failed and the revision application was rejected. en-us Wed, 06 Oct 1976 00:00:00 +0530 Fri, 21 May 2010 11:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41110 Aluminium strips manufactured from duty-paid aluminium wire rods were held not entitled to exemption under Notification No. 46/70-C.E. because wire rods were not treated as "aluminium in any crude form". The tariff scheme distinguished aluminium in crude form from wire bars, wire rods and castings as separate categories, so the notification could not be extended to strips made from wire rods. On that construction, the exemption claim failed and the revision application was rejected. Case-Laws Central Excise Wed, 06 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41110