https://www.taxtmi.com/caselaws?id=438384 The court dismissed the petition, ruling that the petitioner was not eligible for budgetary support under the new GST regime. It held that to qualify, goods must have been manufactured and cleared with excise duty exemption under the same 8-digit HSN code prior to GST. The petitioner's goods did not meet this criterion, as they were not manufactured and cleared under the required HSN codes before GST. The court affirmed the respondents' decision, rejecting the petitioner's broader interpretation of eligible "specified goods." en-us Tue, 23 May 2023 00:00:00 +0530 Mon, 30 Oct 2023 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438384 The court dismissed the petition, ruling that the petitioner was not eligible for budgetary support under the new GST regime. It held that to qualify, goods must have been manufactured and cleared with excise duty exemption under the same 8-digit HSN code prior to GST. The petitioner's goods did not meet this criterion, as they were not manufactured and cleared under the required HSN codes before GST. The court affirmed the respondents' decision, rejecting the petitioner's broader interpretation of eligible "specified goods." Case-Laws Central Excise Tue, 23 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438384