Written option requirement for exemption benefit satisfied through classification declaration expressly referring to the notification.

The concessional duty benefit under Notification No. 9/2000-C.E. was conditional on the assessee exercising a written option for exemption. A classification declaration filed under Rule 173B expressly stated the intention to avail the notification and specifically mentioned it, which satisfied the prescribed written option requirement. The benefit of the notification was therefore available, and denial of the exemption was not sustainable.

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Issues: Whether the assessee had validly exercised the written option required to claim the benefit of Notification No. 9/2000-C.E. dated 1-3-2000.

Analysis: The notification granted a concessional rate of duty subject to fulfilment of its conditions, including exercise of the option in writing for availing the exemption. The assessee had filed a classification declaration on 1-4-2000, received by the Department on 3-4-2000, specifically stating its intention to avail the benefit of the notification. The declaration filed under Rule 173B of the Central Excise Rules, 1944 also expressly mentioned the notification. These facts established that the option had been exercised in the manner contemplated by the notification.

Conclusion: The written option requirement stood satisfied and the denial of the notification benefit was not sustainable.

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