https://www.taxtmi.com/caselaws?id=105546 Newsprint supplied against a purchase order placed by a newspaper registered with the Registrar of Newspapers for India satisfied Sl. No. 69 of Notification No. 5/97-C.E.; the exemption condition was therefore met. In interpreting an exemption notification, its scope cannot be enlarged by reading in requirements not expressed in the text, so the authority could not go beyond the notification to test whether GETIT Yellow Pages was a newspaper in a broader sense. The assessee was entitled to exemption, and the duty demand and penalty could not be sustained. en-us Mon, 03 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 11:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105546 Newsprint supplied against a purchase order placed by a newspaper registered with the Registrar of Newspapers for India satisfied Sl. No. 69 of Notification No. 5/97-C.E.; the exemption condition was therefore met. In interpreting an exemption notification, its scope cannot be enlarged by reading in requirements not expressed in the text, so the authority could not go beyond the notification to test whether GETIT Yellow Pages was a newspaper in a broader sense. The assessee was entitled to exemption, and the duty demand and penalty could not be sustained. Case-Laws Central Excise Mon, 03 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105546