1998 (4) TMI 311 - AT - Central Excise

Exemption - Where more than one notification is available to an assessee, it is open to him to avail of either of them

Summary

The appeal relates to the eligibility of goods under Chapter 39 for exemption under Notification No. 53/88-C.E. The Collector's decision was upheld based on a previous Tribunal ruling. The appeal by the Revenue was rejected, and cross-objections were disposed of accordingly.