2001 (3) TMI 971 - SCH - Central Excise

Two Exemption notifications that cover the goods - assessee is entitled to the benefit of that exemption notification which gives him greater relief

Summary

The Supreme Court of India allowed the civil appeals, stating that when there are two exemption notifications covering the same goods, the assessee is entitled to the benefit of the notification that provides greater relief. The orders under appeal were set aside, and no costs were awarded. (Citation: 2001 (3) TMI 971 - SC)