https://www.taxtmi.com/caselaws?id=50232 Metallised plastic films manufactured from duty-paid bare plastic films falling under Headings 39.01 to 39.15 remained eligible for the concessional rate under Notification No. 14/92-C.E. The emergence of bare film at an intermediate stage did not defeat the exemption, because the final goods were still produced from the specified duty-paid inputs required by the notification. The Board's circular supported this interpretation and, as a binding departmental instruction, had to be followed by the Revenue. The exemption was therefore sustained and the Revenue's challenge failed. en-us Mon, 13 Mar 2000 00:00:00 +0530 Fri, 20 Aug 2010 15:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50232 Metallised plastic films manufactured from duty-paid bare plastic films falling under Headings 39.01 to 39.15 remained eligible for the concessional rate under Notification No. 14/92-C.E. The emergence of bare film at an intermediate stage did not defeat the exemption, because the final goods were still produced from the specified duty-paid inputs required by the notification. The Board's circular supported this interpretation and, as a binding departmental instruction, had to be followed by the Revenue. The exemption was therefore sustained and the Revenue's challenge failed. Case-Laws Central Excise Mon, 13 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50232