Excise

Concession/Exemption/Incentive/Rebate

— Exemption — Entitlement to — Noti. No. 135/89-CE exempting goods falling under Sub-Heading 4823.90 — Decorative laminated sheets (paper based) — Since they fall under Sub-Heading 3920.31/3920.37 and not under Sub-Heading 4823.90, held, not entitled to the benefit of the said notification, (2006) 7 SCC 438