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2016 (8) TMI 32 - CESTAT HYDERABADClassification - Effect of conversion from 6 digit classification to 8 digit classification w.e.f. 1.3.2015 - continuity of exemption for fruit preparations put up in unit containers and bearing a brand name - Held that:- the appellant claimed that the notification of 2005 was not a substitute for earlier notification but was necessitated to give effect to nil rate of duty in the erstwhile tariff as notification No. 6/2002-CE was related to goods packed and presented in the manner described in the tariff; hence the contention of the appellant that the 2005 notification supplemented the earlier notification. It was also brought to our notice that the 2002 notification was rescinded by notification no.2/2006-CE dated 1st March 2006 to convince us that the interpretation placed by Revenue was not tenable. From a reading of the circular dated 25th February 2005, supra, it appears that the exercise of transiting to eight digit code in the tariff was not intended to alter the effective duty structure in any manner. Implementation of this intent was possible only by harmonious reading of the two notifications. From the factual matrix, it would therefore, appear that notification 3/2005-CE excludes goods of upto 20 put up in a unit container and bearing a brand name because that being already covered by the existing notification 6/2002-CE did not require reiteration. That the two were intended to operate as mutually exclusive exemptions is also amply clear from the rescinding of the 2002 notification by notification no. 21/2006-CE dated 21st March 2006. The said notification goes on to grant immunity to all acts prior to the rescinding by incorporation of except as respects things done or omitted to be done before such reasons. Benefit of exemption allowed - Decided in favor of assessee.
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