https://www.taxtmi.com/caselaws?id=263208 The exemption notification was held to apply because it expressly covered the relevant product for the material period and referred to goods under Heading 87.02, 87.03 or 87.04. On that basis, the assessee was entitled to the exemption, and the disputed classification between Heading 87.02 and Heading 87.07 did not require separate adjudication. The operative principle is that where an exemption notification clearly covers the goods for the relevant period, the exemption can be granted without first deciding the exact tariff heading dispute. en-us Thu, 06 Aug 2015 00:00:00 +0530 Mon, 05 Oct 2015 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263208 The exemption notification was held to apply because it expressly covered the relevant product for the material period and referred to goods under Heading 87.02, 87.03 or 87.04. On that basis, the assessee was entitled to the exemption, and the disputed classification between Heading 87.02 and Heading 87.07 did not require separate adjudication. The operative principle is that where an exemption notification clearly covers the goods for the relevant period, the exemption can be granted without first deciding the exact tariff heading dispute. Case-Laws Central Excise Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263208