https://www.taxtmi.com/caselaws?id=41412 A special excise incentive notification for new sugar factories commencing production on or after 1 April 1974 was treated as a self-contained scheme, with its own duty structure for levy sugar and express exclusion of the earlier general levy-sugar notification. Later notifications reducing duty for levy sugar generally did not amend or supersede that special scheme by implication, so the original rate structure continued to apply to the covered factories. The ratio is that a special exemption or concession notification governs its intended class according to its own terms unless it is expressly changed. en-us Thu, 20 Oct 1983 00:00:00 +0530 Thu, 03 Jun 2010 10:08:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41412 A special excise incentive notification for new sugar factories commencing production on or after 1 April 1974 was treated as a self-contained scheme, with its own duty structure for levy sugar and express exclusion of the earlier general levy-sugar notification. Later notifications reducing duty for levy sugar generally did not amend or supersede that special scheme by implication, so the original rate structure continued to apply to the covered factories. The ratio is that a special exemption or concession notification governs its intended class according to its own terms unless it is expressly changed. Case-Laws Central Excise Thu, 20 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41412