2006 (1) TMI 133 - SC - Central Excise

Whether the assessee entitle to benefit of Notification No. 223/88-C.E. issued by the Central Government, Ministry of Finance?

Held that:- As the inserts did not require any precision machining and, therefore the inserts produced by the assessees were entitled to the exemption provided in Notification No. 223/88-C.E. Appeal allowed in favour of assessee.