https://www.taxtmi.com/caselaws?id=49812 Exemption for iron or steel castings under Notification No. 223/88 was unavailable where the goods were descaled, ground, sand blasted and otherwise processed beyond the limited treatment permitted by the notification. Those operations converted rough castings into finished railway inserts, defeating the exemption claim. The text also notes that an appeal does not lie merely to challenge an adverse finding on exemption when the operative order had already dropped the duty demand and the party was not otherwise aggrieved by the relief granted. en-us Tue, 20 Jun 2000 00:00:00 +0530 Tue, 17 Aug 2010 16:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49812 Exemption for iron or steel castings under Notification No. 223/88 was unavailable where the goods were descaled, ground, sand blasted and otherwise processed beyond the limited treatment permitted by the notification. Those operations converted rough castings into finished railway inserts, defeating the exemption claim. The text also notes that an appeal does not lie merely to challenge an adverse finding on exemption when the operative order had already dropped the duty demand and the party was not otherwise aggrieved by the relief granted. Case-Laws Central Excise Tue, 20 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49812