Exemption availability curtailed for post-amendment clearances; prior clearances retaining granted exemption remain subject to original conditions. The amendment to Notification No. 8/2004-Central Excise inserts that the exemption shall not be available to goods cleared on or after 1st March, 2007; provided that for goods cleared on or before 28th February, 2007 for which the exemption had already been availed, the conditions of the original notification continue to apply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption availability curtailed for post-amendment clearances; prior clearances retaining granted exemption remain subject to original conditions.
The amendment to Notification No. 8/2004-Central Excise inserts that the exemption shall not be available to goods cleared on or after 1st March, 2007; provided that for goods cleared on or before 28th February, 2007 for which the exemption had already been availed, the conditions of the original notification continue to apply.
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