https://www.taxtmi.com/caselaws?id=41691 Separate excise notifications for safety matches and Bengal Lights operated independently, with different rates and treatment for each category. The higher rate under the safety matches notification applied only to safety matches, while Bengal Lights were covered by a separate exemption notification. Accordingly, clearances of Bengal Lights could not be clubbed with safety matches to cross the threshold under the safety matches notification, and the demand for additional excise duty was unsustainable. en-us Wed, 31 Jul 1985 00:00:00 +0530 Sat, 05 Jun 2010 13:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41691 Separate excise notifications for safety matches and Bengal Lights operated independently, with different rates and treatment for each category. The higher rate under the safety matches notification applied only to safety matches, while Bengal Lights were covered by a separate exemption notification. Accordingly, clearances of Bengal Lights could not be clubbed with safety matches to cross the threshold under the safety matches notification, and the demand for additional excise duty was unsustainable. Case-Laws Central Excise Wed, 31 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41691