https://www.taxtmi.com/caselaws?id=115901 An exemption from additional excise duty for unbranded chewing tobacco was held to continue during the relevant period despite the supersession of the basic excise exemption notification. Notification No. 9/96 remained in force, and its reference to the earlier basic duty notification was treated as descriptive of the goods and their exempt status, not as a dependency that failed on repeal. Applying the principle governing repealed and re-enacted provisions, the reference was construed as extending to the substituted notification because the substance of the exemption remained unchanged. A construction defeating the exemption was rejected, and the duty demand was therefore not sustainable. en-us Mon, 31 Jan 2005 00:00:00 +0530 Tue, 05 Jun 2012 11:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115901 An exemption from additional excise duty for unbranded chewing tobacco was held to continue during the relevant period despite the supersession of the basic excise exemption notification. Notification No. 9/96 remained in force, and its reference to the earlier basic duty notification was treated as descriptive of the goods and their exempt status, not as a dependency that failed on repeal. Applying the principle governing repealed and re-enacted provisions, the reference was construed as extending to the substituted notification because the substance of the exemption remained unchanged. A construction defeating the exemption was rejected, and the duty demand was therefore not sustainable. Case-Laws Central Excise Mon, 31 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115901