https://www.taxtmi.com/caselaws?id=47579 SC allowed the appeal and held that the inserts qualified for exemption under Notification No. 223/88-C.E. The Court found the issue identical to a prior decision and rejected the revenue's attempt to adopt a different stance, noting the inserts did not require precision machining and no such machining was performed by the assessee. Consequently, the assessee was entitled to the notification benefit despite earlier suppression allegations. en-us Thu, 19 Jan 2006 00:00:00 +0530 Fri, 19 Sep 2025 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47579 SC allowed the appeal and held that the inserts qualified for exemption under Notification No. 223/88-C.E. The Court found the issue identical to a prior decision and rejected the revenue's attempt to adopt a different stance, noting the inserts did not require precision machining and no such machining was performed by the assessee. Consequently, the assessee was entitled to the notification benefit despite earlier suppression allegations. Case-Laws Central Excise Thu, 19 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47579