Whether benefit of Notification No. 75/87-C.E., dated 1-3-1987 as amended and Notification No. 175/86-C.E., dated 1-3-1986, as amended could be availed of simultaneously - Regarding

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....ltaneously - Regarding Circular No. 1/90-CX.4 Dated 1-2-1990 [From F. No. 145/2/90-CX.4] Government of India Central Board of Excise and Customs New Delhi Subject : Whether benefit of Notification No. 75/87-C.E., dated 1-3-1987 as amended and Notification No. 175/86-C.E., dated 1-3-1986, as amended could be availed of simultaneously - Regarding. Doubts have been expressed as to whether th....

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.... specified in the Schedule to the Central Excise and Tariff Act, 1985 [read with any relevant notification issued under sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 or sub-section (1) of Section 5(A) of the Central Excises and Salt Act, 1944] as in excess of 60% of such duty, subject to all other conditions prescribed in the said notification. The exemption contained in this notificati....

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....f the Central Excises and Salt Act, 1944 is not taken into account 4. It would, therefore, appear that Notification No. 75/87-C.E. does not debar the beneficiary to avail of the exemption under Notification No. 175/86-C.E., dated 1-3-1986, as amended, i.e. a manufacturer can avail of the benefit of the exemption as stipulated in both these two notifications simultaneously subject to the observanc....