https://www.taxtmi.com/caselaws?id=166646 A later exemption notification issued under Rule 8(1) may validly modify or qualify an earlier exemption, and the two instruments must be read together. On that construction, the Tribunal treated the second proviso to Notification No. 14/76 as making the earlier exemption under Notification No. 97/70 unavailable to metal containers cleared under the physical control procedure. It also noted that the assessee could have adopted the simplified procedure but did not do so, leaving duty liability to be assessed under the physical control regime. The result stated in the text is that the exemption was denied and the duty demand was sustained. en-us Tue, 16 Aug 1983 00:00:00 +0530 Wed, 29 Oct 2014 16:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166646 A later exemption notification issued under Rule 8(1) may validly modify or qualify an earlier exemption, and the two instruments must be read together. On that construction, the Tribunal treated the second proviso to Notification No. 14/76 as making the earlier exemption under Notification No. 97/70 unavailable to metal containers cleared under the physical control procedure. It also noted that the assessee could have adopted the simplified procedure but did not do so, leaving duty liability to be assessed under the physical control regime. The result stated in the text is that the exemption was denied and the duty demand was sustained. Case-Laws Central Excise Tue, 16 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166646