Choice of exemption notification allowed: assessee could claim Notification 14/92-C.E. instead of the small-scale exemption.

Where the goods satisfied Notification No. 14/92-C.E., the assessee was entitled to claim that exemption and pay duty at 35% ad valorem. The availability of Notification No. 1/93 did not compel adoption of the small-scale exemption, because the relevant notification did not make its benefit conditional on opting for that scheme. The classification list reflected the assessee's chosen exemption, and the department could not substitute a different exemption merely because it was also available.

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Issues: Whether the appellants were entitled to claim Notification No. 14/92-C.E. dated 01.03.1992 and pay duty at 35% ad valorem instead of being compelled to avail Notification No. 1/93 dated 28.02.1993.

Analysis: The relevant classification list specifically claimed Notification No. 14/92-C.E. and duty at 35%. The notification applied to the goods in question and did not impose a condition making its benefit contingent on the assessee's opting for the small-scale exemption. Where both notifications were available on the facts, the choice rested with the assessee, and the department could not substitute a different exemption merely because it was also available. The goods satisfied the description under the notification and the assessee was entitled to act on the option reflected in the classification list.

Conclusion: The appellants were entitled to avail Notification No. 14/92-C.E. and pay duty at 35% ad valorem; the denial of that benefit was not sustainable and the issue was decided in favour of the assessee.

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