https://www.taxtmi.com/caselaws?id=73803 Notification No. 103/61 granted exemption for synthetic organic dyestuffs made wholly or partly from imported intermediates, and its amendment required only compliance with the procedure under Rule 56A. The substantive restriction in Rule 56A barring credit on certain Tariff Item 68 inputs could not be read into the notification to narrow the exemption, because the reference was procedural and did not adopt Rule 56A's limitations as part of the exemption scheme. The benefit under the notification therefore remained available despite the Rule 56A credit bar, and the contrary view was unsustainable. en-us Wed, 27 Jul 1988 00:00:00 +0530 Fri, 03 Jun 2011 16:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73803 Notification No. 103/61 granted exemption for synthetic organic dyestuffs made wholly or partly from imported intermediates, and its amendment required only compliance with the procedure under Rule 56A. The substantive restriction in Rule 56A barring credit on certain Tariff Item 68 inputs could not be read into the notification to narrow the exemption, because the reference was procedural and did not adopt Rule 56A's limitations as part of the exemption scheme. The benefit under the notification therefore remained available despite the Rule 56A credit bar, and the contrary view was unsustainable. Case-Laws Central Excise Wed, 27 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73803