Exemption conditions modified: central excise notifications amended to expand a vat specification and restrict exemptions when alternative exemption is availed. Amendments modify specified central excise notifications: substitute the Cylinder Mould Vat sizing language in notification 219/69; insert an express terminal date into notification 18/94; add a proviso to notification 22/94 conditioning its exemption on non availing of the exemption under notification No. 1/93 by the manufacturer in the same financial year and omit S. Nos. 3 and 4 and the Explanation; and add a comparable proviso to notification 24/94 excluding its exemption where the manufacturer avails the other specified exemption for paper and paperboard.
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Provisions expressly mentioned in the judgment/order text.
Exemption conditions modified: central excise notifications amended to expand a vat specification and restrict exemptions when alternative exemption is availed.
Amendments modify specified central excise notifications: substitute the Cylinder Mould Vat sizing language in notification 219/69; insert an express terminal date into notification 18/94; add a proviso to notification 22/94 conditioning its exemption on non availing of the exemption under notification No. 1/93 by the manufacturer in the same financial year and omit S. Nos. 3 and 4 and the Explanation; and add a comparable proviso to notification 24/94 excluding its exemption where the manufacturer avails the other specified exemption for paper and paperboard.
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