https://www.taxtmi.com/caselaws?id=80271 The Tribunal upheld the Collector (Appeals)'s order, dismissing the Revenue's appeals challenging the classification list benefits claimed under Notifications 175/86 and 138/86. It was held that the respondents were not restricted to availing benefits under Notification 175/86 only and could choose either Notification. The Tribunal found no legal basis to compel the respondents to opt for Notification 138/86 when they were eligible for benefits under both Notifications, affirming the Collector's decision. en-us Mon, 23 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 17:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80271 The Tribunal upheld the Collector (Appeals)'s order, dismissing the Revenue's appeals challenging the classification list benefits claimed under Notifications 175/86 and 138/86. It was held that the respondents were not restricted to availing benefits under Notification 175/86 only and could choose either Notification. The Tribunal found no legal basis to compel the respondents to opt for Notification 138/86 when they were eligible for benefits under both Notifications, affirming the Collector's decision. Case-Laws Central Excise Mon, 23 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80271