TaxTMI 
TaxTMI 
1999 (11) TMI 282
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....mmission. They were manufacturing soaps. In their classification list filed in July, 1991, they claimed benefit of Notification No. 88/88-C.E. as amended by Notification No. 89/91-C.E. This notification exempts laundry and carbolic soaps manufactured in rural areas by registered co-operative societies or by women societies or by institutions recognised by the KVIC or state units of KVIC. The notification defined the phrase "rural area" as under :- "(a) 'Rural area' means the area comprised in any village and (b) 'rural area' includes the area comprised in any town, the population of which does not exceed 10,000 or such other figure as the Central Government may specify from time to time." The classification list was approved by the jurisd....
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....thereof during the present proceedings. 4. We have considered the submissions made by both sides. 5. The assessees have cited the Cochin Collectorate Trade Notice No. 2/96, dated 3-1-1996 reproduced in 1996 (81) E.L.T. page T47. In this trade notice the scope of the term "rural area" occurring in Notification No. 88/88 was spelt out. It was clarified that where a unit was located in an area in "village" in revenue records, the benefit was available irrespective of the population of that village. Reliance is also placed on a certificate given by the Tahsildar, Thane on 26-11-1997 in which reference is made to Mira which is certified to be a "revenue town". This certificate does not assist the assessees because in the cited trade ....