https://www.taxtmi.com/caselaws?id=52836 A factory qualified for exemption under Notification No. 9/2001-CE because it was situated in a rural area. The exemption applied to goods manufactured in factories located in rural areas, and the exclusion in Explanation (H) covered only areas under local municipal bodies or areas expressly notified as urban by the Central Government or a State Government. The State notification relied upon by the Revenue merely placed village Raiwala within the Haridwar Development Area for planned development; it did not expressly notify the village as urban. Revenue records and the Sub-Divisional Magistrate's certificate also supported the rural character of the location, so the exemption was held applicable and the impugned order was set aside. en-us Wed, 21 Apr 2004 00:00:00 +0530 Tue, 18 Jun 2024 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52836 A factory qualified for exemption under Notification No. 9/2001-CE because it was situated in a rural area. The exemption applied to goods manufactured in factories located in rural areas, and the exclusion in Explanation (H) covered only areas under local municipal bodies or areas expressly notified as urban by the Central Government or a State Government. The State notification relied upon by the Revenue merely placed village Raiwala within the Haridwar Development Area for planned development; it did not expressly notify the village as urban. Revenue records and the Sub-Divisional Magistrate's certificate also supported the rural character of the location, so the exemption was held applicable and the impugned order was set aside. Case-Laws Central Excise Wed, 21 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52836