https://www.taxtmi.com/caselaws?id=112058 A 100% export oriented unit could not continue duty-free clearance of HSD/FO after amendment of Notification No. 1/95-C.E. because the amended condition required prior approval of the Commissioner of Customs on the recommendation of the Development Commissioner for fuel, lubricants and consumables. An earlier CT-3 certificate could not override the new procedural , and exemption notifications must be strictly construed. Duty-free benefit for goods procured after the amendment was therefore unavailable unless the prescribed approval was obtained. en-us Tue, 17 Feb 2004 00:00:00 +0530 Thu, 26 Apr 2012 14:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112058 A 100% export oriented unit could not continue duty-free clearance of HSD/FO after amendment of Notification No. 1/95-C.E. because the amended condition required prior approval of the Commissioner of Customs on the recommendation of the Development Commissioner for fuel, lubricants and consumables. An earlier CT-3 certificate could not override the new procedural , and exemption notifications must be strictly construed. Duty-free benefit for goods procured after the amendment was therefore unavailable unless the prescribed approval was obtained. Case-Laws Central Excise Tue, 17 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112058