https://www.taxtmi.com/caselaws?id=78420 Stainless steel melting scrap was held to fall within Sr. No. 200 of Notification No. 21/2002-Cus., because Chapter 72 treats steel as including stainless steel and the notification's text no longer excluded stainless steel from that entry. Although Sr. No. 202 separately covered scrap of stainless steel for melting, the exemption structure allowed overlapping coverage. Where goods answer more than one exemption entry, the assessee may choose the more beneficial exemption. On that basis, denial of the Sr. No. 200 benefit was unsustainable, the demand could not stand, and the exemption was allowed. en-us Thu, 22 Apr 2010 00:00:00 +0530 Mon, 15 Nov 2010 11:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78420 Stainless steel melting scrap was held to fall within Sr. No. 200 of Notification No. 21/2002-Cus., because Chapter 72 treats steel as including stainless steel and the notification's text no longer excluded stainless steel from that entry. Although Sr. No. 202 separately covered scrap of stainless steel for melting, the exemption structure allowed overlapping coverage. Where goods answer more than one exemption entry, the assessee may choose the more beneficial exemption. On that basis, denial of the Sr. No. 200 benefit was unsustainable, the demand could not stand, and the exemption was allowed. Case-Laws Central Excise Thu, 22 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78420