https://www.taxtmi.com/caselaws?id=120437 An exemption for "silicon in all forms" under Notification No. 5/98 did not extend to an inorganic silicon compound separately classifiable under Chapter 2811, because the notification covered silicon itself and not a distinct compound. The earlier tribunal ruling cited by the assessee was distinguished on the basis of a different tariff regime and classification structure. The exemption claim therefore failed. On penalty, the dispute was confined to interpretation of the exemption notification, so no penal consequence was justified and the penalty was set aside. en-us Fri, 27 Oct 2006 00:00:00 +0530 Thu, 19 Jul 2012 13:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120437 An exemption for "silicon in all forms" under Notification No. 5/98 did not extend to an inorganic silicon compound separately classifiable under Chapter 2811, because the notification covered silicon itself and not a distinct compound. The earlier tribunal ruling cited by the assessee was distinguished on the basis of a different tariff regime and classification structure. The exemption claim therefore failed. On penalty, the dispute was confined to interpretation of the exemption notification, so no penal consequence was justified and the penalty was set aside. Case-Laws Central Excise Fri, 27 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120437