Exemption notifications for cotton fabrics cannot be overridden by a later partial exemption; full relief remained available.

Spindle tapes of width 15 cms. or less were held to fall within earlier exemption notifications granting total central excise duty relief for cotton fabrics under Item 19 of the Central Excise Tariff. The later notification cited by the department, which provided only partial exemption for cotton fabrics, could not displace or restrict the benefit already conferred by the earlier separate notifications. A valid exemption notification granting full relief remains effective on its own terms, and another notification cannot be used to withdraw that benefit unless it does so expressly. The denial of total exemption to the spindle tapes was therefore incorrect.

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Issues: Whether spindle tapes of width 15 cms. or less were entitled to total exemption from central excise duty under the earlier exemption notifications despite the later notification invoked by the department.

Analysis: The goods in question fell within the scope of the two earlier notifications, which granted total exemption to cotton fabrics not more than 15 cms. in width under Item 19 of the Central Excise Tariff. The later notification also related to cotton fabrics but provided only a partial exemption from fabric duty. Since the appellants' goods were fully covered by the earlier notifications, the authorities could not deny that benefit merely by relying on the later notification. One exemption notification cannot override or withdraw the benefit conferred by another separate notification.

Conclusion: The spindle tapes were entitled to the total exemption under the earlier notifications, and the denial of that exemption was incorrect.

Ratio Decidendi: Where a product squarely falls within a valid exemption notification granting total relief, a separate notification providing a different or partial exemption cannot be used to take away that statutory benefit.

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