https://www.taxtmi.com/caselaws?id=43297 Operation tables and labour tables were treated as not answering the statutory description of steel furniture under Item No. 40, so excise duty on those goods was unsustainable and the impugned orders were quashed to that extent. For steel almirahs, the claimed benefit of exemption Notifications Nos. 33/71-C.E. and 101/72-C.E. was not finally adjudicated because the exemption material had not been properly placed before the excise authorities. The matter was therefore remitted to the Additional Collector for fresh decision in accordance with law. en-us Thu, 16 Apr 1992 00:00:00 +0530 Thu, 17 Jun 2010 11:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43297 Operation tables and labour tables were treated as not answering the statutory description of steel furniture under Item No. 40, so excise duty on those goods was unsustainable and the impugned orders were quashed to that extent. For steel almirahs, the claimed benefit of exemption Notifications Nos. 33/71-C.E. and 101/72-C.E. was not finally adjudicated because the exemption material had not been properly placed before the excise authorities. The matter was therefore remitted to the Additional Collector for fresh decision in accordance with law. Case-Laws Central Excise Thu, 16 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43297