https://www.taxtmi.com/caselaws?id=74877 Concessional duty under Notification No. 43/81 was available even where matches were cleared in boxes containing fewer than 50 matches, because the reference to gross boxes of 50 matches each identified the basis of the exemption rather than imposing a strict condition that every box must contain exactly 50 matches. A restrictive construction denying the benefit on that ground was unwarranted, though the concession could be denied if the number of matches exceeded 50 per box. The denial of the exemption was therefore incorrect. en-us Mon, 01 Feb 1988 00:00:00 +0530 Mon, 13 Jun 2011 11:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74877 Concessional duty under Notification No. 43/81 was available even where matches were cleared in boxes containing fewer than 50 matches, because the reference to gross boxes of 50 matches each identified the basis of the exemption rather than imposing a strict condition that every box must contain exactly 50 matches. A restrictive construction denying the benefit on that ground was unwarranted, though the concession could be denied if the number of matches exceeded 50 per box. The denial of the exemption was therefore incorrect. Case-Laws Central Excise Mon, 01 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74877