https://www.taxtmi.com/caselaws?id=85611 A time-limited excise exemption could not be extended by approval of a classification list beyond the notification's stated expiry, so Notification No. 74/82-C.E. ceased on 28-2-1983. Cellulosic spun yarn containing non-cellulosic fibre did not qualify for the lower concessional rate claimed under Notification No. 75/82-C.E.; the applicable concession remained Rs. 9 per kg, not Rs. 6 per kg. Exemption from basic excise duty did not automatically cover special excise duty or additional excise duty, as those levies operated under separate statutory schemes and the notifications did not expressly extend to them. The duty demands were sustained. en-us Fri, 12 Apr 1996 00:00:00 +0530 Sat, 06 Aug 2011 11:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85611 A time-limited excise exemption could not be extended by approval of a classification list beyond the notification's stated expiry, so Notification No. 74/82-C.E. ceased on 28-2-1983. Cellulosic spun yarn containing non-cellulosic fibre did not qualify for the lower concessional rate claimed under Notification No. 75/82-C.E.; the applicable concession remained Rs. 9 per kg, not Rs. 6 per kg. Exemption from basic excise duty did not automatically cover special excise duty or additional excise duty, as those levies operated under separate statutory schemes and the notifications did not expressly extend to them. The duty demands were sustained. Case-Laws Central Excise Fri, 12 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85611