https://www.taxtmi.com/caselaws?id=41189 The court interpreted exemption notification No. 183/62 under the Central Excises and Salt Act, focusing on chargeability to duty and exemption eligibility based on goods' value. The petitioner argued against using tariff values for exemption interpretation, citing historical application of section 4 values. The court emphasized the general applicability of section 4 values for exemptions, rejecting tariff values' use to avoid inconsistency. While ruling out estoppel against government revenue, the court agreed with the petitioner that tariff values should not determine duty chargeability under the exemption notification, leading to a successful revision application. The alleged wrongful application of tariff values to exempted goods was not addressed. en-us Fri, 25 Apr 1980 00:00:00 +0530 Mon, 31 May 2010 11:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41189 The court interpreted exemption notification No. 183/62 under the Central Excises and Salt Act, focusing on chargeability to duty and exemption eligibility based on goods' value. The petitioner argued against using tariff values for exemption interpretation, citing historical application of section 4 values. The court emphasized the general applicability of section 4 values for exemptions, rejecting tariff values' use to avoid inconsistency. While ruling out estoppel against government revenue, the court agreed with the petitioner that tariff values should not determine duty chargeability under the exemption notification, leading to a successful revision application. The alleged wrongful application of tariff values to exempted goods was not addressed. Case-Laws Central Excise Fri, 25 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41189