https://www.taxtmi.com/caselaws?id=72683 Exemption Notification No. 161/66-C.E. was held to operate independently of Notification No. 117/66-C.E. for patent or proprietary medicines under Tariff Item 14E. Because the later notification contained no proviso making its benefit conditional on the earlier notification, and exemption notifications must be construed on their plain words without intendment in taxing statutes, an assessee satisfying the later notification's terms could not be denied relief. The differential duty demand based on refusal of that exemption was therefore unsustainable, and the assessee was entitled to the notification benefit. en-us Wed, 17 Dec 1986 00:00:00 +0530 Tue, 24 May 2011 12:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72683 Exemption Notification No. 161/66-C.E. was held to operate independently of Notification No. 117/66-C.E. for patent or proprietary medicines under Tariff Item 14E. Because the later notification contained no proviso making its benefit conditional on the earlier notification, and exemption notifications must be construed on their plain words without intendment in taxing statutes, an assessee satisfying the later notification's terms could not be denied relief. The differential duty demand based on refusal of that exemption was therefore unsustainable, and the assessee was entitled to the notification benefit. Case-Laws Central Excise Wed, 17 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72683