https://www.taxtmi.com/caselaws?id=109696 An exemption notification for articles of precious metals covered articles re-made from old and used articles, or re-conditioned, re-fabricated, or similarly processed articles. The text emphasises that the notification did not impose any further condition requiring customers to supply the old and used platinum articles. Once re-conditioning or re-making was established, the department could not deny the concession by adding a condition not found in the notification. The stated principle is that an exemption notification must be applied strictly according to its terms, and no extra condition may be read into it to refuse the exemption. en-us Mon, 07 Jul 1997 00:00:00 +0530 Wed, 11 Apr 2012 14:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109696 An exemption notification for articles of precious metals covered articles re-made from old and used articles, or re-conditioned, re-fabricated, or similarly processed articles. The text emphasises that the notification did not impose any further condition requiring customers to supply the old and used platinum articles. Once re-conditioning or re-making was established, the department could not deny the concession by adding a condition not found in the notification. The stated principle is that an exemption notification must be applied strictly according to its terms, and no extra condition may be read into it to refuse the exemption. Case-Laws Central Excise Mon, 07 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109696