https://www.taxtmi.com/caselaws?id=170544 An end-use based exemption for supplies to a 100% EOU was upheld where the supplying unit's jurisdictional officer had already classified the goods and issued the CT-3 certificate on that basis. The recipient unit's officer-in-charge could not reopen or re-determine that classification to deny Notification No. 1/95-C.E. benefit by treating the goods as office furniture rather than office equipment. The attempted reclassification and consequent denial of exemption were held unsustainable, and the duty demand and orders below were set aside, with consequential relief granted. en-us Tue, 12 Oct 2010 00:00:00 +0530 Tue, 02 Jun 2015 11:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170544 An end-use based exemption for supplies to a 100% EOU was upheld where the supplying unit's jurisdictional officer had already classified the goods and issued the CT-3 certificate on that basis. The recipient unit's officer-in-charge could not reopen or re-determine that classification to deny Notification No. 1/95-C.E. benefit by treating the goods as office furniture rather than office equipment. The attempted reclassification and consequent denial of exemption were held unsustainable, and the duty demand and orders below were set aside, with consequential relief granted. Case-Laws Central Excise Tue, 12 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170544