https://www.taxtmi.com/caselaws?id=83648 Revised classification of rubber products, together with the agreed application of Notifications Nos. 175/86 and 1/93, left no surviving duty demand. The Tribunal held that clearances of goods chargeable at nil duty had to be excluded while computing exemption eligibility, and only the dutiable cellular goods were relevant for the threshold. On that basis, the remaining taxable value stayed below the exemption limit. It further held that consequential relief under the revised classification and notifications could not be denied merely because it had not been separately quantified at the earlier stage. en-us Thu, 27 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 17:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83648 Revised classification of rubber products, together with the agreed application of Notifications Nos. 175/86 and 1/93, left no surviving duty demand. The Tribunal held that clearances of goods chargeable at nil duty had to be excluded while computing exemption eligibility, and only the dutiable cellular goods were relevant for the threshold. On that basis, the remaining taxable value stayed below the exemption limit. It further held that consequential relief under the revised classification and notifications could not be denied merely because it had not been separately quantified at the earlier stage. Case-Laws Central Excise Thu, 27 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83648