https://www.taxtmi.com/caselaws?id=211978 Where two exemption notifications cover the same goods, an assessee may choose the notification that grants greater relief unless the scheme expressly or impliedly bars that election. The notification relied on by the Department did not prevent recourse to the later exemption scheme, and its reference to packing material indicated that it operated only when the assessee was not already availing another exemption. On that basis, the assessee was entitled to opt for the 1992 notification, and the competing claim to the other exemption did not survive. en-us Thu, 23 Dec 2010 00:00:00 +0530 Thu, 05 Apr 2012 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211978 Where two exemption notifications cover the same goods, an assessee may choose the notification that grants greater relief unless the scheme expressly or impliedly bars that election. The notification relied on by the Department did not prevent recourse to the later exemption scheme, and its reference to packing material indicated that it operated only when the assessee was not already availing another exemption. On that basis, the assessee was entitled to opt for the 1992 notification, and the competing claim to the other exemption did not survive. Case-Laws Central Excise Thu, 23 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211978