https://www.taxtmi.com/caselaws?id=80546 Notification No. 103/61-C.E. exempted synthetic organic dyestuffs manufactured wholly or partly from imported intermediates to the extent of countervailing customs duty paid on those intermediates, and its plain wording was not limited to intermediates falling under Tariff Item 14-D. Notification No. 104/79-C.E. could not narrow that exemption, because a later rule or amendment cannot whittle down the scope of an earlier exemption unless the restriction is clearly expressed. The appellants were therefore held entitled to the exemption, and the contrary view was rejected. en-us Fri, 04 May 1990 00:00:00 +0530 Fri, 17 Jun 2011 15:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80546 Notification No. 103/61-C.E. exempted synthetic organic dyestuffs manufactured wholly or partly from imported intermediates to the extent of countervailing customs duty paid on those intermediates, and its plain wording was not limited to intermediates falling under Tariff Item 14-D. Notification No. 104/79-C.E. could not narrow that exemption, because a later rule or amendment cannot whittle down the scope of an earlier exemption unless the restriction is clearly expressed. The appellants were therefore held entitled to the exemption, and the contrary view was rejected. Case-Laws Customs Fri, 04 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80546