2002 (10) TMI 101

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..... he common Final Order Nos. E/347 to 350/94 of the CEGAT, dated July 21, 1994, in these appeals. 2.The appellants claimed benefit of exemption under Notification No. 202/88-C.E., dated May 20, 1988. The said notification exempts goods of the description specified in column (3) of the Table annexed thereto and falling within Chapter 72, Chapter 73 or Heading No. 84.54 of Schedule to the Central Ex .....

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..... als as inputs for manufacturing the final products, namely, bars and M.M. Rounds/Squares. The appellants have, however, maintained that the inputs used by them are nothing but angles, shapes and sections of iron of non-alloy steel (other than slotted angles and slotted channels) which are specified in column (2). 3.Learned counsel for the appellants, in support of his contention, invited our att .....

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..... exemption for the final products, the notification has to be strictly construed and, as the inputs do not find a place in column (2), the appellants are not entitled to the benefit of Notification No. 202/88. 5.In view of the fact that for the purposes of the sub-item (11) of item 25 of the old Tariff Act, the Ministry has accepted, vide Dte. of Tax Research F.No.B-28/8/83-TRU, dated 8-9-83, uns .....

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