https://www.taxtmi.com/caselaws?id=83335 Exemption notifications must be applied according to their own terms, and a proviso cannot be extended beyond the clearance-limit restriction it actually imposes. The document states that the bar relied on by the department under paragraph 3 and the proviso to Notifications No. 83/83-C.E. and 85/85-C.E. was inapplicable because it governed the aggregate value of factory clearances in a financial year, not clause (ii) of the notifications. As the appellants' clearances stayed within the limit prescribed in paragraph 2, the denial of exemption could not be sustained, and consequential refund relief followed. en-us Mon, 13 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83335 Exemption notifications must be applied according to their own terms, and a proviso cannot be extended beyond the clearance-limit restriction it actually imposes. The document states that the bar relied on by the department under paragraph 3 and the proviso to Notifications No. 83/83-C.E. and 85/85-C.E. was inapplicable because it governed the aggregate value of factory clearances in a financial year, not clause (ii) of the notifications. As the appellants' clearances stayed within the limit prescribed in paragraph 2, the denial of exemption could not be sustained, and consequential refund relief followed. Case-Laws Central Excise Mon, 13 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83335