https://www.taxtmi.com/caselaws?id=112365 An exemption under Notification No. 11/97-Cus. for chemicals used in the manufacture of Centchroman could not be denied merely because the importer was not an actual user or manufacturer. The relevant entry at Sr. No. 27 contained no express condition imposing such a requirement, and no implied user or manufacturing condition could be read into the notification. The analysis relied on earlier decisions interpreting the same notification and entry, confirming that exemption benefits must be administered according to the language used, not by adding unstated limitations. The impugned denial of exemption was therefore unsustainable, and the assessee's entitlement to the benefit was upheld. en-us Tue, 20 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 18:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112365 An exemption under Notification No. 11/97-Cus. for chemicals used in the manufacture of Centchroman could not be denied merely because the importer was not an actual user or manufacturer. The relevant entry at Sr. No. 27 contained no express condition imposing such a requirement, and no implied user or manufacturing condition could be read into the notification. The analysis relied on earlier decisions interpreting the same notification and entry, confirming that exemption benefits must be administered according to the language used, not by adding unstated limitations. The impugned denial of exemption was therefore unsustainable, and the assessee's entitlement to the benefit was upheld. Case-Laws Customs Tue, 20 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112365