https://www.taxtmi.com/caselaws?id=101840 Exemption and concessional duty notifications apply only on strict satisfaction of their express conditions and the linked policy provisions. For Notification No. 25/99-Cus., the concessional rate for aluminium foils imported by a manufacturer of capacitors was unavailable because the appellant was not a capacitor manufacturer and no material showed such use. For Notification No. 2/95-C.E., the exemption for goods sold in India by a 100% export-oriented unit under specified Export-Import Policy paragraphs did not apply because the clearances were made under a different policy paragraph. The duty demand was sustained. en-us Wed, 03 Oct 2001 00:00:00 +0530 Sat, 11 Feb 2012 12:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101840 Exemption and concessional duty notifications apply only on strict satisfaction of their express conditions and the linked policy provisions. For Notification No. 25/99-Cus., the concessional rate for aluminium foils imported by a manufacturer of capacitors was unavailable because the appellant was not a capacitor manufacturer and no material showed such use. For Notification No. 2/95-C.E., the exemption for goods sold in India by a 100% export-oriented unit under specified Export-Import Policy paragraphs did not apply because the clearances were made under a different policy paragraph. The duty demand was sustained. Case-Laws Central Excise Wed, 03 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101840