https://www.taxtmi.com/caselaws?id=108672 An exemption notification in a taxing statute must be applied according to its plain language, and the benefit cannot be denied by expanding a disqualifying condition beyond its clear terms. On the facts stated, the respondents did not undertake polymerisation of organic polymers, so they remained within the scope of Notification No. 85/95-C.E. and were entitled to the concessional duty rate. The separate allegation of fraudulent misdeclaration also failed because the classification list accurately disclosed the absence of polymerisation, and that factual finding was not disputed in the appeal memorandum. en-us Fri, 18 Jan 2002 00:00:00 +0530 Tue, 03 Apr 2012 12:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108672 An exemption notification in a taxing statute must be applied according to its plain language, and the benefit cannot be denied by expanding a disqualifying condition beyond its clear terms. On the facts stated, the respondents did not undertake polymerisation of organic polymers, so they remained within the scope of Notification No. 85/95-C.E. and were entitled to the concessional duty rate. The separate allegation of fraudulent misdeclaration also failed because the classification list accurately disclosed the absence of polymerisation, and that factual finding was not disputed in the appeal memorandum. Case-Laws Central Excise Fri, 18 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108672