https://www.taxtmi.com/caselaws?id=85494 Exemption notifications operating in the same field were to be construed harmoniously where one expressly contemplated operation with other notifications under Rule 8(1). Notification No. 43/82-C.E. granted full exemption on the first clearances up to the prescribed limit, while Notification No. 44/82-C.E. provided a concessional exemption on first clearances up to Rs. 15 lakh. They were not mutually exclusive merely because both referred to first clearances. On that construction, the assessee could claim the higher exemption on the first Rs. 2.5 lakh of clearances and the concessional 50% duty benefit thereafter within the balance limit. en-us Fri, 14 Jun 1996 00:00:00 +0530 Fri, 05 Aug 2011 13:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85494 Exemption notifications operating in the same field were to be construed harmoniously where one expressly contemplated operation with other notifications under Rule 8(1). Notification No. 43/82-C.E. granted full exemption on the first clearances up to the prescribed limit, while Notification No. 44/82-C.E. provided a concessional exemption on first clearances up to Rs. 15 lakh. They were not mutually exclusive merely because both referred to first clearances. On that construction, the assessee could claim the higher exemption on the first Rs. 2.5 lakh of clearances and the concessional 50% duty benefit thereafter within the balance limit. Case-Laws Central Excise Fri, 14 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85494