https://www.taxtmi.com/caselaws?id=89958 Where an exemption notification fixed a terminal date in its Appendix, duty-free clearance after that date could not claim the concession, so the demand on the man-made fabrics was sustained. By contrast, a CT-3 certificate covering goods under Chapters 54 to 56 extended to Chapter 55 goods, so the narrower exclusion was incorrect and that duty demand was set aside. The result was partial relief to the assessee, with one demand upheld and the other removed. en-us Mon, 11 Jan 1999 00:00:00 +0530 Sat, 01 Oct 2011 14:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89958 Where an exemption notification fixed a terminal date in its Appendix, duty-free clearance after that date could not claim the concession, so the demand on the man-made fabrics was sustained. By contrast, a CT-3 certificate covering goods under Chapters 54 to 56 extended to Chapter 55 goods, so the narrower exclusion was incorrect and that duty demand was set aside. The result was partial relief to the assessee, with one demand upheld and the other removed. Case-Laws Central Excise Mon, 11 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89958