https://www.taxtmi.com/caselaws?id=80377 The appellants successfully claimed exemption of duty on synthetic resins and pigment pastes under Notification No. 80/80-C.E. by excluding the value of Solubilised Vats cleared under a different notification from the aggregate value of clearances. The Tribunal ruled that the value of exempted goods under another notification should not be included in the computation, thereby meeting the conditions for exemption. Additionally, Notification No. 106/82-C.E. was held not to have retrospective effect, confirming the appellants' eligibility for exemption and resulting in the Tribunal granting relief in favor of the appellants. en-us Fri, 13 Oct 1989 00:00:00 +0530 Thu, 16 Jun 2011 14:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80377 The appellants successfully claimed exemption of duty on synthetic resins and pigment pastes under Notification No. 80/80-C.E. by excluding the value of Solubilised Vats cleared under a different notification from the aggregate value of clearances. The Tribunal ruled that the value of exempted goods under another notification should not be included in the computation, thereby meeting the conditions for exemption. Additionally, Notification No. 106/82-C.E. was held not to have retrospective effect, confirming the appellants' eligibility for exemption and resulting in the Tribunal granting relief in favor of the appellants. Case-Laws Central Excise Fri, 13 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80377