https://www.taxtmi.com/caselaws?id=84493 Notification No. 22/82-C.E. granted exemption only to match boxes containing 50 matchsticks, subject to the prescribed clearance conditions. Because the goods were found on test to contain fewer than 50 matchsticks, the substantive condition for the concession was not met and the exemption could not be claimed. The governing principle stated is that ambiguity in a fiscal exemption notification does not assist the assessee; doubt is resolved in favour of the Revenue. On that basis, the concession was denied and the reference application failed. en-us Tue, 17 Jan 1995 00:00:00 +0530 Fri, 22 Jul 2011 12:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84493 Notification No. 22/82-C.E. granted exemption only to match boxes containing 50 matchsticks, subject to the prescribed clearance conditions. Because the goods were found on test to contain fewer than 50 matchsticks, the substantive condition for the concession was not met and the exemption could not be claimed. The governing principle stated is that ambiguity in a fiscal exemption notification does not assist the assessee; doubt is resolved in favour of the Revenue. On that basis, the concession was denied and the reference application failed. Case-Laws Central Excise Tue, 17 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84493