https://www.taxtmi.com/caselaws?id=83775 Zinc oxide remained eligible for exemption under the relevant notification because the substantive conditions were met: the goods reached the intended rubber manufacturers and were used for the intended purpose. Although the amended notification introduced Chapter X compliance as a procedural requirement, initial non-observance of that newly introduced procedure was treated as a technical lapse where there was no finding that the goods were diverted or misused. The exemption could not be denied solely on that procedural default, and the assessee was entitled to retain the benefit of the notification. en-us Mon, 14 Nov 1994 00:00:00 +0530 Sat, 16 Jul 2011 16:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83775 Zinc oxide remained eligible for exemption under the relevant notification because the substantive conditions were met: the goods reached the intended rubber manufacturers and were used for the intended purpose. Although the amended notification introduced Chapter X compliance as a procedural requirement, initial non-observance of that newly introduced procedure was treated as a technical lapse where there was no finding that the goods were diverted or misused. The exemption could not be denied solely on that procedural default, and the assessee was entitled to retain the benefit of the notification. Case-Laws Central Excise Mon, 14 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83775