https://www.taxtmi.com/caselaws?id=104235 An exemption notification covering goods manufactured in factories of specified industries must be applied according to its plain wording, and a process-based restriction not expressed in the text cannot be imported to narrow the benefit. Sandalwood oil produced by steam distillation at a solvent extraction plant was therefore treated as covered by Notification No. 115/75-C.E., because the appellant's factory fell within the specified industry and the product was manufactured there. The duty demand and connected penalties could not survive, and the assessee obtained consequential relief. en-us Fri, 07 Jun 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104235 An exemption notification covering goods manufactured in factories of specified industries must be applied according to its plain wording, and a process-based restriction not expressed in the text cannot be imported to narrow the benefit. Sandalwood oil produced by steam distillation at a solvent extraction plant was therefore treated as covered by Notification No. 115/75-C.E., because the appellant's factory fell within the specified industry and the product was manufactured there. The duty demand and connected penalties could not survive, and the assessee obtained consequential relief. Case-Laws Central Excise Fri, 07 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104235