https://www.taxtmi.com/caselaws?id=74844 Fents of cotton fabrics were analysed against two excise notifications: one specifically fixing duty rates for fents and another granting a general exemption for cotton fabrics and blankets within a value-per-square-metre limit. The core issue was whether the specific fents notification displaced the more general exemption or whether both could apply. The majority view treated the fents notification as the governing provision for such goods, while the general cotton fabrics exemption was not allowed to override it. A dissenting view considered fents to remain cotton fabrics and therefore capable of assessment under the more beneficial exemption if the value condition was proved. en-us Mon, 05 Jan 1987 00:00:00 +0530 Sat, 11 Jun 2011 13:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74844 Fents of cotton fabrics were analysed against two excise notifications: one specifically fixing duty rates for fents and another granting a general exemption for cotton fabrics and blankets within a value-per-square-metre limit. The core issue was whether the specific fents notification displaced the more general exemption or whether both could apply. The majority view treated the fents notification as the governing provision for such goods, while the general cotton fabrics exemption was not allowed to override it. A dissenting view considered fents to remain cotton fabrics and therefore capable of assessment under the more beneficial exemption if the value condition was proved. Case-Laws Central Excise Mon, 05 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74844