Simultaneous exemption benefits may be claimed under separate notifications if each notification's conditions are independently satisfied.

Simultaneous exemption benefits under separate notifications for domestic clearances and exports may be available where each notification is read as operating in its own field and the prescribed conditions are independently satisfied. The Board circulars indicate that the manufacturer must maintain separate books of account and correctly handle input credit in accordance with each notification's requirements. Compliance is fact-specific and requires verification on the record; the matter was therefore remanded to the original authority to examine whether the conditions for both notifications had been met after giving the appellant an opportunity.

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Issues: Whether the appellant could simultaneously avail the benefit of the exemption notifications for domestic clearances and exports, and if so, whether the matter required verification of compliance with the conditions attached to each notification.

Analysis: The notifications were read as operating in different fields, one mainly for domestic clearances and the other for exports. The Board circulars clarified that simultaneous benefit could be availed if the manufacturer maintained separate books of account and complied with the prescribed conditions, including appropriate treatment of input credit. The record therefore required examination of whether the appellant had satisfied the conditions of each notification.

Conclusion: The simultaneous benefit of both notifications was permissible if the respective conditions were met, and the matter was remanded to the original authority for verification after giving the appellant an opportunity.

Ratio Decidendi: Simultaneous exemption benefits under different notifications may be allowed where each notification's conditions are independently satisfied, with compliance to be verified on the facts of each case.

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