https://www.taxtmi.com/caselaws?id=1714 An exemption under Notification No. 4/97-C.E. could not be denied merely because a later tariff amendment split Heading 85.28 into sub-headings 8528.10 and 8528.90. The notification predated the amendment, and the goods continued to fall within the same substantive product description; the tariff reference was only an identifier of the category covered. Since goods under 8528.90 were encompassed by the earlier 8528.00 entry, the exemption remained available notwithstanding the revised classification reference. en-us Thu, 03 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1714 An exemption under Notification No. 4/97-C.E. could not be denied merely because a later tariff amendment split Heading 85.28 into sub-headings 8528.10 and 8528.90. The notification predated the amendment, and the goods continued to fall within the same substantive product description; the tariff reference was only an identifier of the category covered. Since goods under 8528.90 were encompassed by the earlier 8528.00 entry, the exemption remained available notwithstanding the revised classification reference. Case-Laws Central Excise Thu, 03 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1714