https://www.taxtmi.com/caselaws?id=98862 Differential duty could not be demanded merely because a revised classification list claiming exemption was filed after the clearances, where the assessee was otherwise eligible for exemption under Notification No. 1/93-C.E. on the date of removal. The text states that exemption availability on the clearance date is material, while filing the classification list is only procedural, and that the clearances had not crossed the relevant turnover limit. On that basis, the demand under Section 11A of the Central Excise Act, 1944 was held unsustainable and relief was granted to the assessee. en-us Thu, 07 Sep 2000 00:00:00 +0530 Tue, 24 Jan 2012 12:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98862 Differential duty could not be demanded merely because a revised classification list claiming exemption was filed after the clearances, where the assessee was otherwise eligible for exemption under Notification No. 1/93-C.E. on the date of removal. The text states that exemption availability on the clearance date is material, while filing the classification list is only procedural, and that the clearances had not crossed the relevant turnover limit. On that basis, the demand under Section 11A of the Central Excise Act, 1944 was held unsustainable and relief was granted to the assessee. Case-Laws Central Excise Thu, 07 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98862