https://www.taxtmi.com/caselaws?id=73764 Notification No. 80/80 exemption was available where the aggregate value of clearances remained within the prescribed ceiling and the new manufacturer's declaration showed that clearances were not likely to exceed that limit. A declaration sent through the classification list was treated as filed with the Assistant Collector because the papers were submitted for approval, and the exemption could not be denied on the ground that the declaration was addressed to the Superintendent. Clearances made before formal approval of the classification list did not defeat relief, since the notification's substantive conditions were substantially complied with and the technical objection was rejected. en-us Fri, 27 May 1988 00:00:00 +0530 Fri, 03 Jun 2011 14:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73764 Notification No. 80/80 exemption was available where the aggregate value of clearances remained within the prescribed ceiling and the new manufacturer's declaration showed that clearances were not likely to exceed that limit. A declaration sent through the classification list was treated as filed with the Assistant Collector because the papers were submitted for approval, and the exemption could not be denied on the ground that the declaration was addressed to the Superintendent. Clearances made before formal approval of the classification list did not defeat relief, since the notification's substantive conditions were substantially complied with and the technical objection was rejected. Case-Laws Central Excise Fri, 27 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73764