2001 INSC 0270
                                    SUPREME COURT OF INDIA

                                                  H.C.L.Ltd.

                                                      Vs.

                                              Coll.of Customs

                                           C.A.No.3616 of 1998

                         (S.P.Bharucha, N.S.Hegde and Y.K.Sabharwal JJ.)

                                                 14.03.2001

                                                   ORDER

1. The question in these appeals is covered in favour of the appellant by other of this Court in
CCE V. Indian Petro Chemicals. Where there are two exemption notifications that cover the
goods in question, the assessee is entitled to the benefit of that ememption notification which
gives him greater relief, regardless of the fact that notification is general in its terms and
other notification is more specific to the goods.

2.The Civil appeals are allowed and the orders under appeal are set aside.

3. No order as to costs.

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