https://www.taxtmi.com/caselaws?id=91428 Waste and scrap arising from breaking up an imported dredger did not qualify for the concessional rate under Notification No. 54/86-C.E. because the exemption was limited to waste and scrap falling within the specified tariff headings. Although the condition relating to prior import of the ship on payment of appropriate customs duty was met, the goods were classifiable under the tariff entry applicable to material from ship-breaking, taking them outside the notification. The text emphasises that exemption notifications must be strictly construed, and non-fulfilment of any stated condition defeats the claim to exemption. en-us Thu, 13 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 18:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91428 Waste and scrap arising from breaking up an imported dredger did not qualify for the concessional rate under Notification No. 54/86-C.E. because the exemption was limited to waste and scrap falling within the specified tariff headings. Although the condition relating to prior import of the ship on payment of appropriate customs duty was met, the goods were classifiable under the tariff entry applicable to material from ship-breaking, taking them outside the notification. The text emphasises that exemption notifications must be strictly construed, and non-fulfilment of any stated condition defeats the claim to exemption. Case-Laws Central Excise Thu, 13 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91428