https://www.taxtmi.com/caselaws?id=115289 A manufacturer who exercised the option under para 4 of Notification No. 1/93-C.E. not to avail SSI exemption and paid duty on bulk drugs under Notification No. 8/95-C.E. could not claim the same SSI benefit for later clearances of other Chapter 29 goods. The reasoning was that both bulk drugs and organic chemicals fell within the same chapter, and the prior duty-paying option applied to subsequent clearances of specified goods in that financial year. The exemption for the organic chemicals was therefore unavailable, and its denial was upheld. en-us Thu, 09 Jun 2005 00:00:00 +0530 Fri, 25 May 2012 16:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115289 A manufacturer who exercised the option under para 4 of Notification No. 1/93-C.E. not to avail SSI exemption and paid duty on bulk drugs under Notification No. 8/95-C.E. could not claim the same SSI benefit for later clearances of other Chapter 29 goods. The reasoning was that both bulk drugs and organic chemicals fell within the same chapter, and the prior duty-paying option applied to subsequent clearances of specified goods in that financial year. The exemption for the organic chemicals was therefore unavailable, and its denial was upheld. Case-Laws Central Excise Thu, 09 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115289