https://www.taxtmi.com/caselaws?id=167530 Spindle tapes of width 15 cms. or less were held to fall within earlier exemption notifications granting total central excise duty relief for cotton fabrics under Item 19 of the Central Excise Tariff. The later notification cited by the department, which provided only partial exemption for cotton fabrics, could not displace or restrict the benefit already conferred by the earlier separate notifications. A valid exemption notification granting full relief remains effective on its own terms, and another notification cannot be used to withdraw that benefit unless it does so expressly. The denial of total exemption to the spindle tapes was therefore incorrect. en-us Wed, 17 Jul 1985 00:00:00 +0530 Tue, 23 Dec 2014 12:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167530 Spindle tapes of width 15 cms. or less were held to fall within earlier exemption notifications granting total central excise duty relief for cotton fabrics under Item 19 of the Central Excise Tariff. The later notification cited by the department, which provided only partial exemption for cotton fabrics, could not displace or restrict the benefit already conferred by the earlier separate notifications. A valid exemption notification granting full relief remains effective on its own terms, and another notification cannot be used to withdraw that benefit unless it does so expressly. The denial of total exemption to the spindle tapes was therefore incorrect. Case-Laws Central Excise Wed, 17 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167530