https://www.taxtmi.com/caselaws?id=74627 Notification No. 164/75-CE exempted aluminium from part of the excise duty otherwise leviable, but its proviso excluded levy aluminium required to be supplied under the Aluminium (Control) Order, 1970, and goods made from such levy aluminium. Because the goods in question were imported aluminium, not indigenous levy aluminium supplied under the control order, the proviso did not apply. On that basis, the refund claim could not be rejected for non-compliance with the proviso, and the exemption remained available to the imported goods. The alternative ground based on the date of entry into territorial waters was not pressed and was not examined. en-us Wed, 12 Sep 1984 00:00:00 +0530 Fri, 10 Jun 2011 10:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74627 Notification No. 164/75-CE exempted aluminium from part of the excise duty otherwise leviable, but its proviso excluded levy aluminium required to be supplied under the Aluminium (Control) Order, 1970, and goods made from such levy aluminium. Because the goods in question were imported aluminium, not indigenous levy aluminium supplied under the control order, the proviso did not apply. On that basis, the refund claim could not be rejected for non-compliance with the proviso, and the exemption remained available to the imported goods. The alternative ground based on the date of entry into territorial waters was not pressed and was not examined. Case-Laws Customs Wed, 12 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74627