https://www.taxtmi.com/caselaws?id=109811 Duty-free exemption notifications must be construed strictly, and their benefit cannot be extended beyond the express terms of the instrument. A supporting manufacturer named in the advance licence and DEEC book, but not itself holding the advance licence, could not claim duty-free clearance under Notification No. 3/93 and Rule 191BB because the notification contained no express provision covering such supplies unless the ultimate recipient held the licence. The connection to export fulfilment did not overcome the absence of enabling language. The appellant was therefore not entitled to the exemption. en-us Mon, 10 Mar 2003 00:00:00 +0530 Thu, 12 Apr 2012 10:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109811 Duty-free exemption notifications must be construed strictly, and their benefit cannot be extended beyond the express terms of the instrument. A supporting manufacturer named in the advance licence and DEEC book, but not itself holding the advance licence, could not claim duty-free clearance under Notification No. 3/93 and Rule 191BB because the notification contained no express provision covering such supplies unless the ultimate recipient held the licence. The connection to export fulfilment did not overcome the absence of enabling language. The appellant was therefore not entitled to the exemption. Case-Laws Central Excise Mon, 10 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109811