https://www.taxtmi.com/caselaws?id=88880 Tariff exemption under Heading 5107.23 was denied because the evidence did not show that the unit was approved by Government specifically for the development of handlooms; a general certificate referring to Khadi and Village Industries activities was insufficient to satisfy the express condition in the entry. The appellate authority also found the penalty excessive and reduced it from Rs. 10,000 to Rs. 5,000. The result was that the exemption claim failed, but limited relief was granted on penalty. en-us Tue, 09 Jun 1998 00:00:00 +0530 Wed, 21 Sep 2011 18:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88880 Tariff exemption under Heading 5107.23 was denied because the evidence did not show that the unit was approved by Government specifically for the development of handlooms; a general certificate referring to Khadi and Village Industries activities was insufficient to satisfy the express condition in the entry. The appellate authority also found the penalty excessive and reduced it from Rs. 10,000 to Rs. 5,000. The result was that the exemption claim failed, but limited relief was granted on penalty. Case-Laws Central Excise Tue, 09 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88880