Exemption computation under operative notifications includes later concessional rates, allowing both notifications to work together.

An exemption notification that refers to the duty leviable under the tariff item read with any notification "for the time being in force" is broad enough to include later operative notifications affecting the actual duty burden. On that construction, the earlier percentage-based concession could be applied after giving effect to the later concessional rate for corrugated boards, rather than only on the unmodified tariff rate. The authorities' narrower interpretation was rejected because it treated the earlier concession as if later notifications were irrelevant to the computation. The exemption scheme therefore permitted both notifications to operate together in determining the relief available.

---

---

Issues: Whether the benefit under Notification No. 163/65-C.E. could be applied in addition to the concessional rate fixed by Notification No. 135/67-C.E. for corrugated boards, and whether the phrase "for the time being in force" in the earlier notification required the later notification to be taken into account while computing the exemption.

Analysis: Notification No. 163/65-C.E. granted exemption by reference to the duty leviable under the tariff item read with any notification for the time being in force. That wording was held to be wide enough to include later notifications that affected the duty actually leviable at the time of collection. The later notification fixing a concessional rate for corrugated boards did not exclude the operation of the earlier percentage-based concession. The authorities' view that the earlier notification operated only on the unmodified tariff rate was rejected.

Conclusion: The petitioners were entitled to claim the benefit of both notifications, and the denial of the further concession was ? No, must be clean. The denial was held unsustainable, and the petitioners succeeded on this issue.

Final Conclusion: The exemption scheme was construed to permit the earlier concession to be worked out on the duty as actually leviable after giving effect to all operative notifications, resulting in relief to the petitioners.

Ratio Decidendi: Where an exemption notification expressly refers to duty leviable under the tariff item read with any notification for the time being in force, the computation must take account of subsequent operative notifications affecting the duty burden.

---