Exemption notification must be applied on its express terms; outside licensing conditions cannot be imported to deny relief.

An exemption notification must be applied according to its express terms, and conditions not stated in it cannot be imported to deny relief. The unit at Amingaon had excise registration, had commenced commercial production, and satisfied the notification's stated requirements, so it qualified as a new industrial unit under Notification No. 32/99-C.E. The revenue could not rely on industrial licensing considerations under the Industrial (Development & Regulation) Act, 1951 because those conditions were not incorporated into the notification. On the facts recorded, the unit's eligibility for exemption was upheld and the department's appeal failed.

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Issues: Whether the respondent unit at Amingaon qualified as a new industrial unit entitled to the benefit of Notification No. 32/99-C.E. and whether the revenue could deny the exemption by importing conditions from industrial licensing requirements outside the notification.

Analysis: The exemption notification was treated as a self-contained instrument governing eligibility on its own terms. The unit had obtained excise registration, commenced commercial production, and the authorities below had found that the conditions of the notification were satisfied. The revenue's attempt to rely on industrial licensing considerations under the Industrial (Development & Regulation) Act, 1951 was held to be outside the language of the notification, which did not incorporate any such condition. On the facts on record, the status of the unit as a new unit could not be displaced by the grounds urged by the department.

Conclusion: The respondent was held entitled to the exemption under Notification No. 32/99-C.E., and the revenue's appeal failed.

Ratio Decidendi: An exemption notification must be applied according to its express terms, and conditions not found in the notification cannot be read into it to deny the benefit.

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