https://www.taxtmi.com/caselaws?id=123381 The earthquake-relief exemption was read broadly to cover goods cleared for that purpose to the Government of Gujarat and notified agencies, including fully manufactured vehicles supplied for relief use. A narrow attempt to split finished vehicles into chassis, bodies, accessories and other intermediate components was rejected as impermissible. Construing the phrase "all goods" in light of the notification's object, the intermediary goods used in making the final vehicles were also treated as covered at the prima facie stage. On that basis, the assessee was found to have a strong case on merits, and waiver of pre-deposit with stay of recovery was granted. en-us Thu, 07 Feb 2008 00:00:00 +0530 Thu, 13 Sep 2012 15:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123381 The earthquake-relief exemption was read broadly to cover goods cleared for that purpose to the Government of Gujarat and notified agencies, including fully manufactured vehicles supplied for relief use. A narrow attempt to split finished vehicles into chassis, bodies, accessories and other intermediate components was rejected as impermissible. Construing the phrase "all goods" in light of the notification's object, the intermediary goods used in making the final vehicles were also treated as covered at the prima facie stage. On that basis, the assessee was found to have a strong case on merits, and waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Thu, 07 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123381