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of <h1>Supreme Court: Assessee can benefit from multiple exemption notifications for same goods. Orders overturned, no costs.</h1> <h3>HCL. LIMITED Versus COLLECTOR OF CUSTOMS, NEW DELHI</h3> The Supreme Court of India allowed the civil appeals, holding that when two exemption notifications apply to the same goods, the assessee can benefit from ... Two Exemption notifications that cover the goods - assessee is entitled to the benefit of that exemption notification which gives him greater relief The Supreme Court of India allowed the civil appeals, stating that when there are two exemption notifications covering the same goods, the assessee is entitled to the benefit of the notification that provides greater relief. The orders under appeal were set aside, and no costs were awarded. (Citation: 2001 (3) TMI 971 - SC)
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