https://www.taxtmi.com/caselaws?id=93022 Exemption under Notification No. 1/93 could be claimed product-wise, and a manufacturer was not required to either accept or ? No-must not use non-English. Product-wise exemption could be claimed selectively for some manufactured goods while not claiming it for others. The non obstante clause was read as addressing a different situation, namely partial-year exercise of the exemption option, and did not require all specified goods to be clubbed together. On that construction, the assessee could avail the benefit for two products and decline it for the third, so denial of the exemption was unsustainable. en-us Fri, 20 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 17:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93022 Exemption under Notification No. 1/93 could be claimed product-wise, and a manufacturer was not required to either accept or ? No-must not use non-English. Product-wise exemption could be claimed selectively for some manufactured goods while not claiming it for others. The non obstante clause was read as addressing a different situation, namely partial-year exercise of the exemption option, and did not require all specified goods to be clubbed together. On that construction, the assessee could avail the benefit for two products and decline it for the third, so denial of the exemption was unsustainable. Case-Laws Central Excise Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93022