https://www.taxtmi.com/caselaws?id=102735 Notification No. 8/99-C.E. was interpreted as giving a manufacturer a unit-wide option either to claim SSI exemption or to forgo it, but not to select exemption item-wise for some specified goods and normal duty for others cleared by the same unit. The construction was supported by the related scheme of Notifications No. 8/99-C.E. and No. 9/99-C.E., which treated the exemption and concessional duty framework as alternative modes of taxation. The stated principle is that, unless the notification expressly allows segregation, the exemption option must be exercised uniformly for all specified goods manufactured and cleared by the assessee. en-us Tue, 26 Mar 2002 00:00:00 +0530 Wed, 15 Feb 2012 18:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102735 Notification No. 8/99-C.E. was interpreted as giving a manufacturer a unit-wide option either to claim SSI exemption or to forgo it, but not to select exemption item-wise for some specified goods and normal duty for others cleared by the same unit. The construction was supported by the related scheme of Notifications No. 8/99-C.E. and No. 9/99-C.E., which treated the exemption and concessional duty framework as alternative modes of taxation. The stated principle is that, unless the notification expressly allows segregation, the exemption option must be exercised uniformly for all specified goods manufactured and cleared by the assessee. Case-Laws Central Excise Tue, 26 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102735