https://www.taxtmi.com/caselaws?id=274459 Where two exemption notifications are simultaneously available for the same goods, the assessee may opt for the more beneficial one. The Tribunal applied the settled principle that, in the context of exemptions, the general-specific rule does not override the taxpayer's choice between concurrent notifications. On that basis, denial of the alternative exemption was held unsustainable, and the impugned order was set aside in favour of the assessee. en-us Wed, 09 Apr 2014 00:00:00 +0530 Fri, 17 Aug 2018 09:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274459 Where two exemption notifications are simultaneously available for the same goods, the assessee may opt for the more beneficial one. The Tribunal applied the settled principle that, in the context of exemptions, the general-specific rule does not override the taxpayer's choice between concurrent notifications. On that basis, denial of the alternative exemption was held unsustainable, and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Wed, 09 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274459