issued. Under this amending notification, para 7 was inserted in the Notification No. 175/86-C.E. as under -
"7. The exemption contained ... grant of exemption under this notification."
27. Therefore, under paragraph 7 of the said notification, the exemption contained in the notification shall not apply
Notification No. 175/86-C.E. (predecessor to Notification No. 1/93-C.E.) which reads as under :-
"The exemption contained in this notification ... eligible for the grant of exemption under the Notification". It reads as under :-
"The exemption contained in this notification shall not apply
Collector that M/s. Gammon Fer Chems were entitled to avail exemption under Notification No. 175/86 dated 1-3-1986 and discharging the Show ... held that the appellants were not entitled to the exemption under Notification No. 175/86-C.E.
E/Appeal No. 360/88-C has been
notification for granting exemption to specified items manufactured under small scale sector. The exemption granted in this notification is subject to several provisions and conditions ... eligible for S.S.I. exemption, are hit by para 7 of the notification and exemption under Notification No. 175/86 is not available
also are not falling under Item 14E but falling under TI 68 and therefore fully covered by the exemption under Notification No. 234/82, dated ... Jelly I.P. under the brand name of 'Vaseline' classified under TI 68 is entitled for exemption under Notification No. 234/82, dated
annexure A, and notification under section 8A of the Sales Tax Act, annexure B and also under notification, annexure C, under the Central Sales ... granting exemption under section 9 of the Act and that exemption under section 9 has to be granted not only by notification
exemption and that actual use must follow intention to earn exemption.
9. The appellants for the purpose of claiming exemption under Notification ... followed for exemption in favour of Benezene) in para 6 as under :-
"6. The intention under Notification No. 34/73-C.E. must
referred
earlier granted exemption subject to certain conditions.
This notification was rescinded by Notification No 10/2001-
CE, but exemption continued ... Notification No 3/2001-CE dated 01.03.2001. This
notification got rescinded vide Notification No 13/2002-CE
dated 01.03.2002, again the exemption continued
notification in the classification list; any denial of exemption from duty under exemption notification is to be imposed larger levy on the manufacturer which constitutes ... Therefore, the duty paid under protest for taking higher value cannot be treated as duty paid under protest under Notification
under Notification No. 1/93-C.E. ibid. Their product (cotton yarn) came to be specified under the notification by way of amending Notification ... purpose of exemption. Cotton yarn came to be "specified goods" for the purpose of exemption under Notification
