https://www.taxtmi.com/caselaws?id=89155 Notification No. 31/88-C.E., issued under Rule 8(1) of the Central Excise Rules, 1944, granted exemption to specified goods under Chapters 28, 29 and 30, and did not expressly require an end use certificate for bulk drugs. Because the demand rested only on non-production of such a certificate, and there was no allegation that the products were not bulk drugs under the Drugs (Prices Control) Order, 1987, the concessional duty could not be denied on that basis. A condition not expressly incorporated in an exemption notification cannot be implied to defeat the notified concession. en-us Fri, 07 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 17:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89155 Notification No. 31/88-C.E., issued under Rule 8(1) of the Central Excise Rules, 1944, granted exemption to specified goods under Chapters 28, 29 and 30, and did not expressly require an end use certificate for bulk drugs. Because the demand rested only on non-production of such a certificate, and there was no allegation that the products were not bulk drugs under the Drugs (Prices Control) Order, 1987, the concessional duty could not be denied on that basis. A condition not expressly incorporated in an exemption notification cannot be implied to defeat the notified concession. Case-Laws Central Excise Fri, 07 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89155