https://www.taxtmi.com/caselaws?id=92318 Epoxide resin and polyester resin, already undisputed in classification, were held to fall within the specific coverage of Notification No. 133/86-C.E. for the relevant tariff headings. Notification No. 14/92, being a general notification, did not displace that specific exemption, and where more than one notification applies, the assessee may choose the more favourable one. The goods were therefore entitled to the benefit of Notification No. 133/86-C.E., and the Revenue's reliance on Notification No. 14/92 failed. en-us Wed, 27 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 17:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92318 Epoxide resin and polyester resin, already undisputed in classification, were held to fall within the specific coverage of Notification No. 133/86-C.E. for the relevant tariff headings. Notification No. 14/92, being a general notification, did not displace that specific exemption, and where more than one notification applies, the assessee may choose the more favourable one. The goods were therefore entitled to the benefit of Notification No. 133/86-C.E., and the Revenue's reliance on Notification No. 14/92 failed. Case-Laws Central Excise Wed, 27 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92318