https://www.taxtmi.com/caselaws?id=93188 The exemption exclusion in Notification No. 175/86-C.E., as amended, applied only to units that were legally registered under the Industries (Development and Regulation) Act with DGTD, not to units merely appearing on a DGTD list or obtaining statistical registration. The majority reasoned that the Act distinguishes statutory registration from licensing and from DGTD registration used for administrative or statistical purposes. A carry on business licence was treated as a licence under the Act, not DGTD registration. On that construction, the assessee remained entitled to the exemption benefit, and the Revenue's challenge to the proceedings failed. en-us Fri, 19 Nov 1999 00:00:00 +0530 Tue, 08 Nov 2011 18:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93188 The exemption exclusion in Notification No. 175/86-C.E., as amended, applied only to units that were legally registered under the Industries (Development and Regulation) Act with DGTD, not to units merely appearing on a DGTD list or obtaining statistical registration. The majority reasoned that the Act distinguishes statutory registration from licensing and from DGTD registration used for administrative or statistical purposes. A carry on business licence was treated as a licence under the Act, not DGTD registration. On that construction, the assessee remained entitled to the exemption benefit, and the Revenue's challenge to the proceedings failed. Case-Laws Central Excise Fri, 19 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93188