https://www.taxtmi.com/caselaws?id=74164 In the absence of an express prohibition, exemption notifications issued under Rule 8 of the Central Excise Rules may be availed of cumulatively, and the assessees were entitled to claim both notifications together. For Notification No. 259/83, the reduction had to be computed on the effective duty actually leviable after giving effect to the earlier exemption, not on the original tariff rate in the First Schedule. The notification was construed in line with its incentive purpose, and its conditions remained applicable before the benefit could be claimed. en-us Tue, 07 Feb 1989 00:00:00 +0530 Tue, 07 Jun 2011 11:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74164 In the absence of an express prohibition, exemption notifications issued under Rule 8 of the Central Excise Rules may be availed of cumulatively, and the assessees were entitled to claim both notifications together. For Notification No. 259/83, the reduction had to be computed on the effective duty actually leviable after giving effect to the earlier exemption, not on the original tariff rate in the First Schedule. The notification was construed in line with its incentive purpose, and its conditions remained applicable before the benefit could be claimed. Case-Laws Central Excise Tue, 07 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74164