Concessional exemption entries must be applied as written; prior use of one rate does not bar a later eligible rate.

A concessional exemption under Notification No. 6/2002-C.E. for the same class of goods must be read according to its express conditions. Where Sl. No. 86 and Sl. No. 86A each provided separate concessional rates, clause 14A did not bar use of Sl. No. 86A merely because the assessee had earlier taken benefit under Sl. No. 86. The only restriction preserved in clause 14A was the specified bar relating to the SSI notifications mentioned there. On that construction, the later concessional rate could not be denied on an unstated limitation, and the differential duty demand and connected consequences failed.

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Issues: Whether the assessee, having availed the concessional rate under Sl. No. 86 of Notification No. 6/2002-C.E., could also avail the concessional rate under Sl. No. 86A of the same notification for the subsequent clearances.

Analysis: The relevant entries in Notification No. 6/2002-C.E. showed that both Sl. No. 86 and Sl. No. 86A applied to the same class of goods, but at different rates, subject to the respective conditions in clauses 14 and 14A. Clause 14A did not prohibit availment of Sl. No. 86A merely because the assessee had already taken benefit under Sl. No. 86. The only disqualification specifically preserved in clause 14A was where the assessee availed the SSI notifications mentioned therein. The earlier judicial view on the same notification also supported this construction.

Conclusion: The assessee was entitled to the benefit of Sl. No. 86A notwithstanding prior availment under Sl. No. 86, and the differential duty demand and connected consequences could not be sustained.

Ratio Decidendi: Where an exemption notification provides separate concessional entries for the same goods and the specific condition for the later entry does not bar prior use of the earlier entry, the later concessional rate cannot be denied on an unstated restriction.

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