Exemption conflict rule: prior notifications inapplicable where a manufacturer availed exemption under Notification 39 in same year. The notification amends Notifications 8/2001-CE, 9/2001-CE and 24/2001-CE by inserting a proviso that those notifications shall not apply to a manufacturer who has availed the exemption under Notification No. 39/2001-Central Excise dated 31st July, 2001 in the same financial year.
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Exemption conflict rule: prior notifications inapplicable where a manufacturer availed exemption under Notification 39 in same year.
The notification amends Notifications 8/2001-CE, 9/2001-CE and 24/2001-CE by inserting a proviso that those notifications shall not apply to a manufacturer who has availed the exemption under Notification No. 39/2001-Central Excise dated 31st July, 2001 in the same financial year.
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