https://www.taxtmi.com/caselaws?id=90900 A tariff-linked exemption notification was construed by reference to the tariff heading and Chapter Notes, so expanded polystyrene blocks classifiable under Heading 39.21 were not excluded merely because they were blocks rather than films or sheets. The notification covered goods of that heading and expressly excluded only polyurethane products, making the physical form immaterial absent an express exclusion. However, entitlement to the concessional rate also depended on proof that the blocks were manufactured from goods under Heading Nos. 39.01 to 39.15 on which excise duty or additional customs duty had been paid. The concessional benefit therefore required factual verification of that condition. en-us Fri, 12 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 13:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90900 A tariff-linked exemption notification was construed by reference to the tariff heading and Chapter Notes, so expanded polystyrene blocks classifiable under Heading 39.21 were not excluded merely because they were blocks rather than films or sheets. The notification covered goods of that heading and expressly excluded only polyurethane products, making the physical form immaterial absent an express exclusion. However, entitlement to the concessional rate also depended on proof that the blocks were manufactured from goods under Heading Nos. 39.01 to 39.15 on which excise duty or additional customs duty had been paid. The concessional benefit therefore required factual verification of that condition. Case-Laws Central Excise Fri, 12 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90900