Claiming benefit of exemption - While the said snap off cutter ...
Case Laws Central Excise
February 21, 2017
Claiming benefit of exemption - While the said snap off cutter can also be use for sharpening the pencil, it has multiple uses - The N/N. 4/97-C.E. exempt the pencil sharpener, whereas this blade cannot be considered as a pencil sharpener - benefit rightly denied - AT
View Source