https://www.taxtmi.com/caselaws?id=72775 Exemption notifications must be applied according to their express terms: ammonium chloride sold to battery manufacturers remained exempt because the notification did not impose additional grade, purity, or technical-classification conditions, and the department could not read such limits into the text. The limitation finding in favour of the assessee also remained final because it had not been challenged by review or cross-objection and could not be reopened. By contrast, concessional assessment for naphtha was unavailable where ammonia was sold for non-fertiliser use, because the notification extended relief only where the input was linked to fertiliser manufacture. en-us Mon, 08 Dec 1986 00:00:00 +0530 Wed, 25 May 2011 10:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72775 Exemption notifications must be applied according to their express terms: ammonium chloride sold to battery manufacturers remained exempt because the notification did not impose additional grade, purity, or technical-classification conditions, and the department could not read such limits into the text. The limitation finding in favour of the assessee also remained final because it had not been challenged by review or cross-objection and could not be reopened. By contrast, concessional assessment for naphtha was unavailable where ammonia was sold for non-fertiliser use, because the notification extended relief only where the input was linked to fertiliser manufacture. Case-Laws Central Excise Mon, 08 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72775