https://www.taxtmi.com/caselaws?id=336410 Goods manufactured from sugarcane bagasse and described as 100% wood-free boards fell within the specific exemption entry for bagasse board under Notification No. 6/2006-CE. Where the product squarely answers that description, the assessee may invoke the more beneficial exemption and cannot be compelled to adopt a broader notification that results in higher duty liability. The denial of exemption on the footing that another notification also covered the goods was therefore unsustainable, and the exemption under Notification No. 6/2006-CE was available. en-us Wed, 19 Oct 2016 00:00:00 +0530 Tue, 04 Apr 2017 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336410 Goods manufactured from sugarcane bagasse and described as 100% wood-free boards fell within the specific exemption entry for bagasse board under Notification No. 6/2006-CE. Where the product squarely answers that description, the assessee may invoke the more beneficial exemption and cannot be compelled to adopt a broader notification that results in higher duty liability. The denial of exemption on the footing that another notification also covered the goods was therefore unsustainable, and the exemption under Notification No. 6/2006-CE was available. Case-Laws Central Excise Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336410