https://www.taxtmi.com/caselaws?id=44933 A later exemption notification was treated as substituting the earlier one, so the assessee could not combine benefits under both notifications for goods covered by Tariff Entry 14D. The exemption was therefore confined to the limit specified in the later notification, and any amount exceeding that limit remained liable to duty. The explanation advanced by the appellant did not alter the substitution effect of the later notification, and the claim for a higher cumulative exemption failed. en-us Tue, 09 Oct 1990 00:00:00 +0530 Wed, 07 Jul 2010 11:12:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44933 A later exemption notification was treated as substituting the earlier one, so the assessee could not combine benefits under both notifications for goods covered by Tariff Entry 14D. The exemption was therefore confined to the limit specified in the later notification, and any amount exceeding that limit remained liable to duty. The explanation advanced by the appellant did not alter the substitution effect of the later notification, and the claim for a higher cumulative exemption failed. Case-Laws Central Excise Tue, 09 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44933