https://www.taxtmi.com/caselaws?id=88382 Notification No. 245/83 required the manufacturer to claim exemption for clearances covered by it, and failure to do so could disentitle the assessee from the benefit on those clearances. That omission did not authorise imposition of duty under the notification on medicines supplied to the Government for which no exemption had been claimed. The operative effect was limited to denial of the notification benefit for the relevant goods, not creation of a duty liability on other clearances. The appellant was therefore not liable to pay duty under the notification for the Government-supplied goods where the exemption had not been claimed. en-us Tue, 24 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 14:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88382 Notification No. 245/83 required the manufacturer to claim exemption for clearances covered by it, and failure to do so could disentitle the assessee from the benefit on those clearances. That omission did not authorise imposition of duty under the notification on medicines supplied to the Government for which no exemption had been claimed. The operative effect was limited to denial of the notification benefit for the relevant goods, not creation of a duty liability on other clearances. The appellant was therefore not liable to pay duty under the notification for the Government-supplied goods where the exemption had not been claimed. Case-Laws Central Excise Tue, 24 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88382