1998 (10) TMI 137 - AT - Central Excise

Summary

The case involves eligibility for exemption under Notification No. 202/88 for Iron & Steel rods and bars made from re-rollable materials. The appellant argued based on Board's Circular No. 27/89 and subsequent amendment mentioning re-rollable materials as inputs. The Tribunal found the circular binding and ordered a reconsideration by the Assistant Collector in light of the circular and other submissions.