https://www.taxtmi.com/caselaws?id=272282 Eligibility for concessional excise duty under the notified exemptions turned on whether village Atun was an urban area. The 1981 government order relied on by the Department only directed a civic survey and master plan exercise for Bhilwara and did not itself notify Atun as urban. The later clarification tied urbanisable limits to a master plan or municipal limits, but no material showed that Atun had been included within such limits. On that basis, Atun remained a rural area and the benefit of Notification No. 9/2001-C.E. and Notification No. 9/2003-C.E. was available. en-us Thu, 11 Jun 2015 00:00:00 +0530 Fri, 04 Mar 2016 11:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272282 Eligibility for concessional excise duty under the notified exemptions turned on whether village Atun was an urban area. The 1981 government order relied on by the Department only directed a civic survey and master plan exercise for Bhilwara and did not itself notify Atun as urban. The later clarification tied urbanisable limits to a master plan or municipal limits, but no material showed that Atun had been included within such limits. On that basis, Atun remained a rural area and the benefit of Notification No. 9/2001-C.E. and Notification No. 9/2003-C.E. was available. Case-Laws Central Excise Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272282