https://www.taxtmi.com/caselaws?id=108960 An exemption for V-belts drawn for technical testing was limited to belts not exceeding 3 metres, and the notification was construed strictly; duty was therefore sustained on the excess length beyond that limit. Remission under the second proviso to Rule 49 of the Central Excise Rules, 1944 was unavailable because the belts were already fully manufactured and marketable, and testing alone did not show that they were unfit for consumption or marketing. The operative principle is that marketable goods do not qualify for exemption or remission beyond the express terms of the notification or proviso. en-us Tue, 22 Apr 2003 00:00:00 +0530 Thu, 05 Apr 2012 11:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108960 An exemption for V-belts drawn for technical testing was limited to belts not exceeding 3 metres, and the notification was construed strictly; duty was therefore sustained on the excess length beyond that limit. Remission under the second proviso to Rule 49 of the Central Excise Rules, 1944 was unavailable because the belts were already fully manufactured and marketable, and testing alone did not show that they were unfit for consumption or marketing. The operative principle is that marketable goods do not qualify for exemption or remission beyond the express terms of the notification or proviso. Case-Laws Central Excise Tue, 22 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108960