Exemption notification benefit cannot be forced on assessee when it was not claimed for zinc off-cuts.

Availing exemption under Notification No. 178/84-C.E. for zinc off-cuts was treated as a matter of assessee choice, not a benefit that the department could compel. Because the classification list did not claim the notification for the zinc off-cuts, there was no basis to apply the exemption to the clearances or to sustain a differential duty demand on that footing. The notification therefore could not be forced upon the assessee, and the demand based on its application failed.

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Issues: Whether the benefit of Notification No. 178/84-C.E. in respect of zinc off-cuts was mandatory and enforceable against the assessee despite non-claim in the classification list.

Analysis: The classification list showed that the benefit of the notification had not been claimed for the zinc off-cuts. The settled position applied was that availing the benefit of an exemption notification is a matter of choice for the assessee and not something the department can compel. Since the notification was not claimed, there was no basis to apply it to the clearances or sustain the differential duty demand on that footing.

Conclusion: The notification could not be forcibly applied, and the demand based on its application failed.

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