https://www.taxtmi.com/caselaws?id=72138 A show cause notice is not invalid merely because it does not state an exact duty figure, where the applicable rate, period of clearance, and basis of demand are clearly set out and the amount is ascertainable from those directions; computation in implementation of the order is treated as administrative, not a delegation of judicial power. A conditional exemption must be construed strictly, and corrugated boards made from kraft paper did not qualify where the raw material had not actually suffered duty at the prescribed 37.5% ad valorem rate. The duty demand was upheld and the appeal failed. en-us Mon, 01 Jul 1985 00:00:00 +0530 Thu, 12 May 2011 15:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72138 A show cause notice is not invalid merely because it does not state an exact duty figure, where the applicable rate, period of clearance, and basis of demand are clearly set out and the amount is ascertainable from those directions; computation in implementation of the order is treated as administrative, not a delegation of judicial power. A conditional exemption must be construed strictly, and corrugated boards made from kraft paper did not qualify where the raw material had not actually suffered duty at the prescribed 37.5% ad valorem rate. The duty demand was upheld and the appeal failed. Case-Laws Income Tax Mon, 01 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72138