https://www.taxtmi.com/caselaws?id=99093 An exemption notification expressly amended to operate only up to and inclusive of 31-3-1994 ceased to have effect after that date, so later formal rescission did not revive or extend the exemption for the intervening period. The document also states that goods liable to a specific rate of duty were not eligible for the benefit of Notification No. 1/93-C.E., and the analysis was confined to the wording of the notifications rather than any policy comparison between specific and ad valorem duty structures. The exemption claim therefore failed on both stated grounds. en-us Wed, 26 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 11:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99093 An exemption notification expressly amended to operate only up to and inclusive of 31-3-1994 ceased to have effect after that date, so later formal rescission did not revive or extend the exemption for the intervening period. The document also states that goods liable to a specific rate of duty were not eligible for the benefit of Notification No. 1/93-C.E., and the analysis was confined to the wording of the notifications rather than any policy comparison between specific and ad valorem duty structures. The exemption claim therefore failed on both stated grounds. Case-Laws Central Excise Wed, 26 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99093