https://www.taxtmi.com/caselaws?id=344257 Exemption under Notification No. 50/03-CE was available for goods falling under Chapter 3304 because the declaration on record referred to sub-heading 3304, which was sufficient to identify the intended goods and those goods were not in the notification's negative list. For after shave lotion under Chapter 3307, exemption was denied because the assessee could not prove that the later declaration covering that product had been filed and received by the department before the first clearance. The operative principle is that conditional exemption depends on compliance with the notification's declaration requirement and proof of filing within the prescribed time. en-us Tue, 25 Apr 2017 00:00:00 +0530 Tue, 13 Jun 2017 06:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344257 Exemption under Notification No. 50/03-CE was available for goods falling under Chapter 3304 because the declaration on record referred to sub-heading 3304, which was sufficient to identify the intended goods and those goods were not in the notification's negative list. For after shave lotion under Chapter 3307, exemption was denied because the assessee could not prove that the later declaration covering that product had been filed and received by the department before the first clearance. The operative principle is that conditional exemption depends on compliance with the notification's declaration requirement and proof of filing within the prescribed time. Case-Laws Central Excise Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344257