1997 (8) TMI 320 - AT - Central Excise

Summary

The Tribunal remanded the case to the adjudicating authority to determine if Molten Iron qualifies for exemption under Notification No. 207/83 and No. 54/86, based on specified iron specifications. The Commissioner's decision supported the exemption, but further verification is required. The Tribunal agreed with the Revenue's request for remand to verify conformity to specifications before granting exemption.