https://www.taxtmi.com/caselaws?id=249110 Notification No. 23/2003-C.E. was held applicable to goods manufactured in a 100% export oriented undertaking because the notification expressly extended the exemption to such units. The proviso to Section 5A of the Central Excise Act, 1944 was considered, but it did not exclude the benefit where the notification itself specifically covered export oriented undertakings. Denial of the exemption was therefore not sustainable. en-us Thu, 29 Aug 2013 00:00:00 +0530 Fri, 04 Jul 2014 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249110 Notification No. 23/2003-C.E. was held applicable to goods manufactured in a 100% export oriented undertaking because the notification expressly extended the exemption to such units. The proviso to Section 5A of the Central Excise Act, 1944 was considered, but it did not exclude the benefit where the notification itself specifically covered export oriented undertakings. Denial of the exemption was therefore not sustainable. Case-Laws Central Excise Thu, 29 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249110