https://www.taxtmi.com/caselaws?id=46339 Sub-Item 8 was confined to pieces of iron and steel given a rough shape by rolling or forging, and did not extend to pieces cut off from bars, rods or flats from the main item. Ends of M.S. flats purchased from scrap dealers and used as inputs did not satisfy that description, so they could not qualify for exemption under Notification No. 208/83. A separate argument that the goods might fall under another sub-item was not considered because it was raised for the first time at the hearing. en-us Tue, 17 Sep 2002 00:00:00 +0530 Tue, 24 Jun 2014 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46339 Sub-Item 8 was confined to pieces of iron and steel given a rough shape by rolling or forging, and did not extend to pieces cut off from bars, rods or flats from the main item. Ends of M.S. flats purchased from scrap dealers and used as inputs did not satisfy that description, so they could not qualify for exemption under Notification No. 208/83. A separate argument that the goods might fall under another sub-item was not considered because it was raised for the first time at the hearing. Case-Laws Central Excise Tue, 17 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46339