Exemption notification applied to partial-cycle clearances, and rescission later in the month did not by itself defeat the concession.

An exemption under Notification No. 209/76-C.E. applied to vegetable products cleared during the six-month cycle beginning 1 January 1978, and the benefit could not be denied merely because the notification was rescinded on 28 January 1978. The operative wording did not require computation only at the end of a full cycle, so clearances made during a part of the cycle remained covered while the notification was in force. Entitlement nevertheless depended on proof of the prescribed percentage of indigenous cotton seed oil used in manufacture, and the matter was remanded for that factual determination; if the proportion was satisfied, the concession was to be granted.

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Issues: Whether the concession under Notification No. 209/76-C.E. was available for clearances made during 1-1-1978 to 27-1-1978, notwithstanding its rescission on 28-1-1978, and whether the benefit could be worked out for a shorter period within the six-month cycle.

Analysis: The notification granted exemption to vegetable product cleared during the specified six-month cycles commencing on 1st January and 1st July. The operative language did not require that the rebate be computed only at the end of a full six-month period, nor did it exclude clearances made during a part of such cycle. Since the goods were cleared during the six-month period commencing 1-1-1978, the notification remained applicable to those clearances while it was in force. However, the record did not establish the percentage of indigenous cotton seed oil used in manufacture, which was necessary to determine actual entitlement.

Conclusion: The concession was not barred merely because the notification was rescinded later in January 1978. The matter was remanded to ascertain the factual percentage of cotton seed oil used, and if the prescribed proportion was satisfied, the concession was to be granted.

Ratio Decidendi: Where an exemption notification operates during a prescribed cycle, the benefit cannot be denied for clearances made within the operative part of that cycle merely because the notification is rescinded before the cycle ends.

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