More beneficial exemption notification may be chosen when multiple notifications apply to the same eligible goods.

Where a product is correctly classified as bagasse board and falls within the scope of more than one exemption notification, an assessee may choose the notification that provides the greater benefit. The analysis states that when two notifications are simultaneously applicable, the eligible person is entitled to opt for the more beneficial exemption. On that basis, the product was held to answer the description covered by the relevant notifications, and entitlement under Notification No. 6/2006 was accepted.

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Issues: Whether the applicant, being eligible under more than one exemption notification, could choose the notification that was more beneficial and claim exemption under Notification No. 6/2006.

Analysis: The product manufactured by the applicant was treated as bagasse board and was found to answer the description of the goods covered by the relevant notifications. Where more than one exemption notification applies, the assessee is entitled to opt for the notification that grants the greater benefit. The decision relied on the principle that an eligible person may claim the more beneficial notification when two notifications are simultaneously applicable.

Conclusion: The applicant was entitled to the benefit of Notification No. 6/2006.

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