https://www.taxtmi.com/caselaws?id=263685 A statutory exemption granted for the assessee's benefit may be waived, because a person can renounce a private advantage conferred by law. The charging provision and the exemption machinery operate separately, so duty cannot be demanded where the goods fall within the applicable exemption notification. On the stated facts, the assessee's goods were covered by the earlier notification, the benefit was not availed, and the later amended notification also brought the goods within the exempted entry. The Tribunal's view was upheld and the exemption claim sustained. en-us Thu, 25 Sep 2014 00:00:00 +0530 Tue, 08 Sep 2015 10:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263685 A statutory exemption granted for the assessee's benefit may be waived, because a person can renounce a private advantage conferred by law. The charging provision and the exemption machinery operate separately, so duty cannot be demanded where the goods fall within the applicable exemption notification. On the stated facts, the assessee's goods were covered by the earlier notification, the benefit was not availed, and the later amended notification also brought the goods within the exempted entry. The Tribunal's view was upheld and the exemption claim sustained. Case-Laws Central Excise Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263685