https://www.taxtmi.com/caselaws?id=443944 The High Court upheld the CESTAT's decision in a case concerning exemption notifications related to cotton waste. The court affirmed that the respondent-assessee, a 100% Export Oriented Unit, fulfilled the conditions of the relevant notifications and was entitled to avail exemptions, dismissing the appeals and finding no substantial question of law. The court concluded that the notifications provided for a nil rate of duty on cotton waste, and the assessee's exemption claims were valid, distinguishing the case from a previous Supreme Court decision. en-us Tue, 03 Oct 2023 00:00:00 +0530 Thu, 05 Oct 2023 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443944 The High Court upheld the CESTAT's decision in a case concerning exemption notifications related to cotton waste. The court affirmed that the respondent-assessee, a 100% Export Oriented Unit, fulfilled the conditions of the relevant notifications and was entitled to avail exemptions, dismissing the appeals and finding no substantial question of law. The court concluded that the notifications provided for a nil rate of duty on cotton waste, and the assessee's exemption claims were valid, distinguishing the case from a previous Supreme Court decision. Case-Laws Central Excise Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443944