https://www.taxtmi.com/caselaws?id=128264 Where a product is correctly classified as bagasse board and falls within the scope of more than one exemption notification, an assessee may choose the notification that provides the greater benefit. The analysis states that when two notifications are simultaneously applicable, the eligible person is entitled to opt for the more beneficial exemption. On that basis, the product was held to answer the description covered by the relevant notifications, and entitlement under Notification No. 6/2006 was accepted. en-us Mon, 14 Sep 2009 00:00:00 +0530 Sat, 30 Mar 2013 15:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128264 Where a product is correctly classified as bagasse board and falls within the scope of more than one exemption notification, an assessee may choose the notification that provides the greater benefit. The analysis states that when two notifications are simultaneously applicable, the eligible person is entitled to opt for the more beneficial exemption. On that basis, the product was held to answer the description covered by the relevant notifications, and entitlement under Notification No. 6/2006 was accepted. Case-Laws Central Excise Mon, 14 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128264