https://www.taxtmi.com/caselaws?id=346454 Where a 100% EOU clears goods into the domestic tariff area, it may choose the more beneficial of two available exemption notifications. The settled principle applied was that, if both notifications are open to the assessee, the assessee can claim the one that offers the greater benefit. A Board circular dated 23.03.1998 recognised this option between Notification No. 8/97-C.E. and Notification No. 55/91-C.E., and the later clarification dated 19.10.2000 was treated as not displacing that position. The demand was therefore not sustainable. en-us Wed, 03 May 2017 00:00:00 +0530 Wed, 16 Aug 2017 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346454 Where a 100% EOU clears goods into the domestic tariff area, it may choose the more beneficial of two available exemption notifications. The settled principle applied was that, if both notifications are open to the assessee, the assessee can claim the one that offers the greater benefit. A Board circular dated 23.03.1998 recognised this option between Notification No. 8/97-C.E. and Notification No. 55/91-C.E., and the later clarification dated 19.10.2000 was treated as not displacing that position. The demand was therefore not sustainable. Case-Laws Central Excise Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346454