Notification No. 275/88-C.E., dated 4-11-1988 clarification - Regarding - Central Excise - 24/89

Notification No. 275/88-C.E., dated 4-11-1988 clarification - Regarding Circular No. 24/89 Dated 1-8-1989 [From F. No. 139/35/89-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Notification No. 275/88-C.E., dated 4-11-1988 clarification - Regarding. Representations have been received from the trade regarding denial of benefit of exemption under Notification No. 275/88 C.E., dated 4-11-1988 to the un-machined iron castings and un-machined cast articles of iron which have been subjected to fettling operations. 2. The matter has since been examined in the Board. TRU have intimated that exemption would be available on un-machined castings and un-machined cast articles which have not been subjected to any machining other than fettling as described in Board's letter F. No. 139/2 /81-CX.4, dated 10-11-1981. Accordingly, it is clarified that the iron castings and cast articles of iron which have been subjected to process of fettling are un-machined iron castings and un-machined cast articles eligible for exemption under Notification No. 275/88-C.E., dated 4-11-1988. Field formations may be informed accordingly.