https://www.taxtmi.com/caselaws?id=82172 Notification No. 46/83-C.E. was confined to paper cleared for home consumption, so Kraft paper exported to Nepal did not qualify for the concessional rate. Although the exemption scheme was intended to provide relief to small paper mills based on preceding year clearances, the express wording of the notification controlled and could not be overridden by the broader scheme. Export to Nepal remained an export, and it did not become home consumption merely because the rebate mechanism under the Central Excise Rules altered the duty flow. In the absence of ambiguity, the exemption had to be applied strictly as written, and the duty demand was sustained. en-us Mon, 26 Oct 1992 00:00:00 +0530 Sat, 02 Jul 2011 13:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82172 Notification No. 46/83-C.E. was confined to paper cleared for home consumption, so Kraft paper exported to Nepal did not qualify for the concessional rate. Although the exemption scheme was intended to provide relief to small paper mills based on preceding year clearances, the express wording of the notification controlled and could not be overridden by the broader scheme. Export to Nepal remained an export, and it did not become home consumption merely because the rebate mechanism under the Central Excise Rules altered the duty flow. In the absence of ambiguity, the exemption had to be applied strictly as written, and the duty demand was sustained. Case-Laws Central Excise Mon, 26 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82172