https://www.taxtmi.com/caselaws?id=115151 The concessional duty benefit under Notification No. 9/2000-C.E. was conditional on the assessee exercising a written option for exemption. A classification declaration filed under Rule 173B expressly stated the intention to avail the notification and specifically mentioned it, which satisfied the prescribed written option requirement. The benefit of the notification was therefore available, and denial of the exemption was not sustainable. en-us Mon, 08 Nov 2004 00:00:00 +0530 Thu, 24 May 2012 12:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115151 The concessional duty benefit under Notification No. 9/2000-C.E. was conditional on the assessee exercising a written option for exemption. A classification declaration filed under Rule 173B expressly stated the intention to avail the notification and specifically mentioned it, which satisfied the prescribed written option requirement. The benefit of the notification was therefore available, and denial of the exemption was not sustainable. Case-Laws Central Excise Mon, 08 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115151