https://www.taxtmi.com/caselaws?id=84321 Metal containers obtained under Chapter X procedure were held ineligible for exemption where they were used to pack partially skimmed milk powder, because the notification applied only to containers for skimmed milk powder and exemption conditions had to be strictly satisfied. The claimant bore the burden of proving full compliance with the declaration and procedural requirements, and a mismatch between the declared and actual use defeated the concession. The omission to cite Section 11A in the show cause notice did not invalidate the duty recovery, and the demand under Rule 196 remained enforceable. en-us Thu, 20 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 12:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84321 Metal containers obtained under Chapter X procedure were held ineligible for exemption where they were used to pack partially skimmed milk powder, because the notification applied only to containers for skimmed milk powder and exemption conditions had to be strictly satisfied. The claimant bore the burden of proving full compliance with the declaration and procedural requirements, and a mismatch between the declared and actual use defeated the concession. The omission to cite Section 11A in the show cause notice did not invalidate the duty recovery, and the demand under Rule 196 remained enforceable. Case-Laws Central Excise Thu, 20 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84321