https://www.taxtmi.com/caselaws?id=115819 Independent exemption entries in the same notification must be construed on their own wording and conditions. Goods classifiable under Heading 90.18 fell within Serial No. 43 of Notification No. 10/2002-C.Ex., and the exclusion attached to Serial No. 42 could not be imported to defeat that distinct entry. Where multiple exemption entries operate separately, the assessee may rely on the more beneficial provision if its own requirements are satisfied. The text concludes that this approach supported a prima facie case for full waiver of pre-deposit and unconditional stay. en-us Fri, 10 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 13:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115819 Independent exemption entries in the same notification must be construed on their own wording and conditions. Goods classifiable under Heading 90.18 fell within Serial No. 43 of Notification No. 10/2002-C.Ex., and the exclusion attached to Serial No. 42 could not be imported to defeat that distinct entry. Where multiple exemption entries operate separately, the assessee may rely on the more beneficial provision if its own requirements are satisfied. The text concludes that this approach supported a prima facie case for full waiver of pre-deposit and unconditional stay. Case-Laws Customs Fri, 10 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115819