https://www.taxtmi.com/caselaws?id=80507 The Tribunal set aside the Assistant Collector's order and accepted the appeal, emphasizing the need for a strict interpretation of the exemption notification to ensure its effectiveness and avoid rendering it redundant. The Tribunal agreed with the appellants that the exemption notification should apply to varieties fully exempt from basic duty, irrespective of the quantity produced. Previous judgments supporting the appellants' interpretation were referenced, highlighting the importance of not adopting interpretations that would make provisions inoperative. en-us Fri, 09 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 13:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80507 The Tribunal set aside the Assistant Collector's order and accepted the appeal, emphasizing the need for a strict interpretation of the exemption notification to ensure its effectiveness and avoid rendering it redundant. The Tribunal agreed with the appellants that the exemption notification should apply to varieties fully exempt from basic duty, irrespective of the quantity produced. Previous judgments supporting the appellants' interpretation were referenced, highlighting the importance of not adopting interpretations that would make provisions inoperative. Case-Laws Central Excise Fri, 09 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80507