https://www.taxtmi.com/caselaws?id=91652 Where a notification provides alternative duty treatments for the same goods, the Department cannot compel an assessee to adopt the less favourable nil-rate exemption if the assessee chooses the concessional duty entry. The notification in question offered either total exemption subject to conditions or duty at 15% without those conditions, and the assessee was entitled to elect the option that best suited it. On opting for the concessional entry under Notification No. 53/88, the assessee could claim the corresponding legal benefits available under that route, and the Department could not insist on the nil-rate exemption. en-us Tue, 21 Jul 1998 00:00:00 +0530 Wed, 19 Oct 2011 18:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91652 Where a notification provides alternative duty treatments for the same goods, the Department cannot compel an assessee to adopt the less favourable nil-rate exemption if the assessee chooses the concessional duty entry. The notification in question offered either total exemption subject to conditions or duty at 15% without those conditions, and the assessee was entitled to elect the option that best suited it. On opting for the concessional entry under Notification No. 53/88, the assessee could claim the corresponding legal benefits available under that route, and the Department could not insist on the nil-rate exemption. Case-Laws Central Excise Tue, 21 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91652