Exemption under Notification No. 1/93 did not bar Notification No. 5/94 benefit, which applied from receipt of classification list.

Cement cleared after availing exemption up to the prescribed limit under Notification No. 1/93 was not barred from claiming the benefit of Notification No. 5/94. The Tribunal applied its earlier ruling on the same question and accepted that prior exemption did not preclude the subsequent notification. As the revised classification list claiming Notification No. 5/94 was received by the Range Superintendent on 26-9-1994, the benefit operated from that date. The assessee was therefore entitled to the exemption under Notification No. 5/94 from 26-9-1994.

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Issues: Whether cement manufactured by the assessee was eligible for the benefit of Notification No. 5/94 after availing exemption under Notification No. 1/93, and from what date such benefit became available.

Analysis: The Tribunal followed its earlier decision on an identical question and held that availing exemption up to the prescribed limit under Notification No. 1/93 did not bar a claim under Notification No. 5/94. Since the revised classification list claiming Notification No. 5/94 was filed on 21-9-1994 and received by the Range Superintendent on 26-9-1994, the benefit could operate from the date of such receipt.

Conclusion: The assessee was entitled to the benefit of Notification No. 5/94 with effect from 26-9-1994.

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