https://www.taxtmi.com/caselaws?id=44960 An exemption notification under excise law was construed by applying the specific clause governing manufacturers producing goods under more than one tariff item. Because the assessee manufactured specified goods as well as other excisable goods, and the aggregate clearances did not exceed the limit relevant to that category, the exemption remained available. The broader disqualification tied to a different factual category could not be used to deny relief. The assessee was therefore entitled to the exemption under Notification No. 71/78, and the Revenue's challenge failed. en-us Wed, 15 Apr 1998 00:00:00 +0530 Wed, 07 Jul 2010 13:06:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44960 An exemption notification under excise law was construed by applying the specific clause governing manufacturers producing goods under more than one tariff item. Because the assessee manufactured specified goods as well as other excisable goods, and the aggregate clearances did not exceed the limit relevant to that category, the exemption remained available. The broader disqualification tied to a different factual category could not be used to deny relief. The assessee was therefore entitled to the exemption under Notification No. 71/78, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 15 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44960