https://www.taxtmi.com/caselaws?id=50752 Sintering cold rolled steel strips with copper alloy powder produced a bimetallic steel backed copper alloy strip, not a copper coated steel strip, for purposes of Notification No. 232/88-C.E. The decisive point was that the process created a bonded powder-metallurgy product rather than a coating in the sense required by the exemption notification. As a result, the goods did not satisfy the notification's condition for concessional treatment, and the exemption was unavailable. en-us Fri, 11 May 2001 00:00:00 +0530 Wed, 08 Sep 2010 12:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50752 Sintering cold rolled steel strips with copper alloy powder produced a bimetallic steel backed copper alloy strip, not a copper coated steel strip, for purposes of Notification No. 232/88-C.E. The decisive point was that the process created a bonded powder-metallurgy product rather than a coating in the sense required by the exemption notification. As a result, the goods did not satisfy the notification's condition for concessional treatment, and the exemption was unavailable. Case-Laws Central Excise Fri, 11 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50752