https://www.taxtmi.com/caselaws?id=92257 An exemption notification for machines used in processing and manufacture of gems and jewellery for export was construed according to its plain wording. No requirement of exclusive or sole use for export production was expressed, so such a condition could not be read into the notification. Because some output produced with the machines was exported, the use requirement was satisfied even though part of the production was also sold locally. The exemption could not be denied on the basis of mixed export and domestic production. en-us Wed, 22 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 13:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92257 An exemption notification for machines used in processing and manufacture of gems and jewellery for export was construed according to its plain wording. No requirement of exclusive or sole use for export production was expressed, so such a condition could not be read into the notification. Because some output produced with the machines was exported, the use requirement was satisfied even though part of the production was also sold locally. The exemption could not be denied on the basis of mixed export and domestic production. Case-Laws Customs Wed, 22 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92257