https://www.taxtmi.com/caselaws?id=42110 Iron and steel products made from second class rejected rails could qualify for excise exemption under Notification No. 206/63, as amended, because the amendment treated scrap, obsolete, second-hand and unserviceable rails as old and used re-rollable scrap. The decisive question was whether the rails used were unserviceable; the term was read in its ordinary sense, and rails rejected as defective or unfit for use were within it. On the evidence, the purchased rails were rejected second class rails and were unserviceable, so the deeming fiction applied and the finished products fell within the exemption from duty under Tariff Item 26AA(ia). en-us Wed, 30 Sep 1981 00:00:00 +0530 Wed, 09 Jun 2010 11:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42110 Iron and steel products made from second class rejected rails could qualify for excise exemption under Notification No. 206/63, as amended, because the amendment treated scrap, obsolete, second-hand and unserviceable rails as old and used re-rollable scrap. The decisive question was whether the rails used were unserviceable; the term was read in its ordinary sense, and rails rejected as defective or unfit for use were within it. On the evidence, the purchased rails were rejected second class rails and were unserviceable, so the deeming fiction applied and the finished products fell within the exemption from duty under Tariff Item 26AA(ia). Case-Laws Central Excise Wed, 30 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42110