inputs viz. Furnace Oil HSD and lubricating Oil on which exemption under notification No. 1/95-C.Ex.dt. has been wrongly availed, under proviso ... Notification No. 53/97 was amended so as to read as under:
"Notwithstanding anything contained in this notification the exemption herewith shall also apply
undertaking for each financial year was a pre-requisite for availing exemption under Notification No. 41/99-CE and that, even if all other conditions ... exemption. According to him, the conditions for exemption are those prescribed under condition (b) only. His client satisfied these conditions and became eligible for exemption
Warehouse at charge Chrome Plant Randia are not eligible to avail exemption under Notification No.l3/81-Cus. dated 9.2.1981. It was pointed ... only capital goods raw materials and components were eligible to get exemption under Notification No. 13/81-Cus. the spares imported by the factory relate
Notification 202/88. He argued that under these circumstances the appellants were eligible for the exemption under Notification 202/88 in respect of the bars ... treated as railway track construction material under Heading 7302.10 and they were eligible for exemption under Notification 208/83 on account of being classifiable under
lignite as well as Agglomerated Lignite which falls under sub-heading 2702.00 and claimed exemption under Notification No. 179/85 as amended by Notification ... appeal. As regards the goods cleared under sub-heading 2702.00 of CET not being eligible for exemption under Notification No. 179/85-C.E., dated
manufacture of finished products falling under Tariff Item 16 will not entitle the appellants to exemption under Notification ... issued under Rule 8(1) of the Central Excise Rules, an assessee could avail of the exemption under Notification
exclusively or solely out of materials falling under Tariff Item 15A(1), the exemption under the said notification could not be denied to the appellants ... under Tariff Item 15A(1) with an admixture of materials falling under Tariff Item 15A(3) would be eligible for exemption under the said notification
effective from 1-4-1985 claiming the benefit of exemption under Notification No. 77/85-C.E., dated 1-3-1985. However, after making certain ... separate exemption and the productions of the two units had to be clubbed together for determining their eligibility for exemption under Notification
said that they were registered under IDR Act and accordingly they are entitled for the benefit of exemption under Notification ... they were registered under IDR Act with DGTD, they were not eligible for the benefit of exemption under Notification No. 175/86-CE, dated
Commissioner of Customs-II, Mumbai passed the impugned order denying the exemption under Notification 64/94 to power cables, earthing cables, wind farm computers ... have been imported and the importer claimed exemption under Notification 35/79 which exempts part of any articles falling under various sub-heading thereunder from