https://www.taxtmi.com/caselaws?id=80003 An exemption notification issued under Rule 8 of the Central Excise Rules, 1944 was construed by reference to "duty" as central excise duty under Rule 2(v) and Section 3 of the Central Excises and Salt Act, 1944. On that reading, a reference to Item 15-A in Notification No. 268/67-C.E. covered only central excise duty and did not extend to additional duty of customs levied under Section 3 of the Customs Tariff Act, 1975, even if quantified by reference to the same tariff item. The later Notification No. 70/85-C.E., which expressly expanded the proviso to include such additional duty, indicated that the earlier notification did not already do so. en-us Mon, 03 Aug 1987 00:00:00 +0530 Mon, 13 Jun 2011 18:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80003 An exemption notification issued under Rule 8 of the Central Excise Rules, 1944 was construed by reference to "duty" as central excise duty under Rule 2(v) and Section 3 of the Central Excises and Salt Act, 1944. On that reading, a reference to Item 15-A in Notification No. 268/67-C.E. covered only central excise duty and did not extend to additional duty of customs levied under Section 3 of the Customs Tariff Act, 1975, even if quantified by reference to the same tariff item. The later Notification No. 70/85-C.E., which expressly expanded the proviso to include such additional duty, indicated that the earlier notification did not already do so. Case-Laws Central Excise Mon, 03 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80003