https://www.taxtmi.com/caselaws?id=113435 An exemption notification requiring a manufacturer to exercise an option in writing before the first clearance and barring withdrawal during the financial year prevents a mid-year switch to another exemption for the same goods. A change in brand name does not make the goods different where they remain the same goods for exemption purposes. The attempted shift from one excise exemption notification to another was therefore impermissible, and the claim to the later benefit was rejected. en-us Fri, 16 Apr 2004 00:00:00 +0530 Sat, 05 May 2012 12:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113435 An exemption notification requiring a manufacturer to exercise an option in writing before the first clearance and barring withdrawal during the financial year prevents a mid-year switch to another exemption for the same goods. A change in brand name does not make the goods different where they remain the same goods for exemption purposes. The attempted shift from one excise exemption notification to another was therefore impermissible, and the claim to the later benefit was rejected. Case-Laws Central Excise Fri, 16 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113435