https://www.taxtmi.com/caselaws?id=109971 Exemption under a conditional notification must be confined to the categories expressly named in the notification, and a sole proprietary concern outside those categories cannot claim the benefit. The Tribunal applied earlier precedent and held that the concern was not an eligible institution for exemption under Notification No. 88/88-C.E. The claim for relief therefore failed. en-us Wed, 30 Jul 2003 00:00:00 +0530 Fri, 13 Apr 2012 12:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109971 Exemption under a conditional notification must be confined to the categories expressly named in the notification, and a sole proprietary concern outside those categories cannot claim the benefit. The Tribunal applied earlier precedent and held that the concern was not an eligible institution for exemption under Notification No. 88/88-C.E. The claim for relief therefore failed. Case-Laws Central Excise Wed, 30 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109971