Application of provisions of section 5A (1A) of the Central Excise Act - Exemption to textile and textile products

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....tor Generals (All) Chief Commissioners of Central Excise including LTU (All) Commissioners of Central Excise including LTU (All) Sir, Sub: Application of provisions of section 5A (1A) of the Central Excise Act References had been received from the field formations as well as trade to clarify the ambiguity arising out of simultaneous prevalence of two exemption notifications namely 29/2004-....

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.... Central Excise Act, 1944. 3. The matter was examined in the Board. As a substantial question of law was involved, the matter was referred to the Law Ministry for its opinion. The Ministry of Law has opined that the language used in said section 5A(1A) is unambiguous and principles of harmonious construction cannot be applied in the instant case in view of specific provision under sub-section (1A....