By the later Notification dated 17.01.2000, the exemptions granted earlier were restored, but by the further Notifications dated 22.01.2000, and 01.03.2001, the exemptions were again withdrawn. The Central Government is bound by the permission, which the jurisdictional Commissioner grants, even if he exceeds jurisdiction in granting such permission. In such cases, the Central Government would be bound by the decision, which the jurisdictional Commissioner has taken. The Notification of 24.01.2004 envisages only one authority, i.e., the IAC, whereas the Notification 09.07.2004 envisages two authorities, i.e., the jurisdictional Commissioner and the IAC. Of course, such interpretation would have to be subjected to the condition that investments sought to be made were approved by the jurisdictional Commissioner.