https://www.taxtmi.com/caselaws?id=113253 Cement manufactured from clinker purchased outside the factory was held ineligible for concessional duty under Notification No. 24/91-C.E. because the exemption applied only when the stipulated manufacturing conditions were satisfied, including use of the prescribed kiln process within the same factory. The notification was construed strictly on its plain terms, and the concession could not be extended by implication to goods not meeting the express requirements. The Tribunal followed prior judicial interpretation and rejected the exemption claim, sustaining the differential duty demand. en-us Fri, 19 Dec 2003 00:00:00 +0530 Fri, 04 May 2012 15:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113253 Cement manufactured from clinker purchased outside the factory was held ineligible for concessional duty under Notification No. 24/91-C.E. because the exemption applied only when the stipulated manufacturing conditions were satisfied, including use of the prescribed kiln process within the same factory. The notification was construed strictly on its plain terms, and the concession could not be extended by implication to goods not meeting the express requirements. The Tribunal followed prior judicial interpretation and rejected the exemption claim, sustaining the differential duty demand. Case-Laws Customs Fri, 19 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113253