Collector Of Central Excise, Baroda vs Indian Petro Chemicals on 11 December, 1996
'The question in these appeals is covered in favour of the appellant by
the order of this Court in Collector of Central Excise, Baroda v. Indian
Petro Chemicals [1997 (92) E.L.T. 13]. Where there are two
exemption notifications that cover the goods in question, the assessee
is entitled to the benefit of that exemption notification which gives him
greater relief, regardless of the fact that that notification is general in
its terms and the other notification is more specific to the goods.