https://www.taxtmi.com/caselaws?id=45539 The power to grant an exemption from duty under Rule 8 includes the power to restrict, modify, or amend that exemption by later notification. A clarifying explanation defining flexible and rigid plastic sheets was treated as a valid limitation on the exemption, confining relief to flexible sheets only. That clarification did not conflict with Tariff Item 15A, because the tariff continued to cover both categories for duty purposes while the notification determined which goods received exemption. The amended exemption notification was therefore upheld, and the challenge failed. en-us Thu, 20 Jul 2000 00:00:00 +0530 Mon, 30 Jun 2014 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45539 The power to grant an exemption from duty under Rule 8 includes the power to restrict, modify, or amend that exemption by later notification. A clarifying explanation defining flexible and rigid plastic sheets was treated as a valid limitation on the exemption, confining relief to flexible sheets only. That clarification did not conflict with Tariff Item 15A, because the tariff continued to cover both categories for duty purposes while the notification determined which goods received exemption. The amended exemption notification was therefore upheld, and the challenge failed. Case-Laws Central Excise Thu, 20 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45539