Beneficial exemption under one notification may be chosen where multiple exemption entries are available and conditions are met.

Where a notification offers two exemption entries, an assessee may adopt the more beneficial option if the conditions for that entry are satisfied. One entry granted full exemption subject to the inputs being duty paid, while another allowed only partial exemption. The assessee was entitled to rely on the complete exemption entry, and the departmental challenge failed. The Commissioner (Appeals) was in accepting that an assessee can choose the exemption route that yields the greater benefit under the same notification.

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Issues: Whether the assessee could choose the beneficial exemption available under the notification where one serial number granted full exemption subject to conditions and another provided partial exemption.

Analysis: The notification contained two distinct exemption entries. One entry granted complete exemption subject to the prescribed condition that the inputs were duty paid, while another granted only partial exemption. Where more than one exemption option is available under the same notification, the assessee is entitled to adopt the option that is more beneficial. The order of the Commissioner (Appeals) accepted this approach and required no interference.

Conclusion: The assessee was entitled to opt for the beneficial exemption, and the departmental challenge failed.

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