https://www.taxtmi.com/caselaws?id=72770 A manufacturer relieved of duty under a conditional exemption notification is treated as having availed that notification, even if the procedure operates through Chapter X conditions, so the exclusion in para 2 of Notification No. 71/78 applied. A later notification referring to Notification No. 101/71 was construed as incorporating that notification as it stood when the later instrument was issued, not only its original unamended form. The exclusion in para 2 could not be narrowed by importing an unstated condition that only manufacturers who also obtained raw materials duty-free were disqualified, and equity could not override the plain terms of a fiscal exemption. The exemption claim and consequential refund claims therefore failed. en-us Wed, 19 Nov 1986 00:00:00 +0530 Tue, 24 May 2011 18:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72770 A manufacturer relieved of duty under a conditional exemption notification is treated as having availed that notification, even if the procedure operates through Chapter X conditions, so the exclusion in para 2 of Notification No. 71/78 applied. A later notification referring to Notification No. 101/71 was construed as incorporating that notification as it stood when the later instrument was issued, not only its original unamended form. The exclusion in para 2 could not be narrowed by importing an unstated condition that only manufacturers who also obtained raw materials duty-free were disqualified, and equity could not override the plain terms of a fiscal exemption. The exemption claim and consequential refund claims therefore failed. Case-Laws Central Excise Wed, 19 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72770