https://www.taxtmi.com/caselaws?id=201477 HVI spindle oil that satisfied the technical specifications of Notification No. 44/71-C.E. and was cleared under Chapter X for use in agricultural spray oil remained eligible for the concessional duty under that notification. The later notifications dealing specifically with spindle HVI oil did not, on their terms, rescind or expressly exclude the earlier concession. The governing principle applied was that exemption notifications must be construed according to their plain language, and a beneficial exemption cannot be denied where the assessee satisfies its express conditions unless a later provision clearly displaces it. The concessional rate was therefore held available. en-us Wed, 05 Dec 1990 00:00:00 +0530 Mon, 10 Jan 2011 18:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201477 HVI spindle oil that satisfied the technical specifications of Notification No. 44/71-C.E. and was cleared under Chapter X for use in agricultural spray oil remained eligible for the concessional duty under that notification. The later notifications dealing specifically with spindle HVI oil did not, on their terms, rescind or expressly exclude the earlier concession. The governing principle applied was that exemption notifications must be construed according to their plain language, and a beneficial exemption cannot be denied where the assessee satisfies its express conditions unless a later provision clearly displaces it. The concessional rate was therefore held available. Case-Laws Central Excise Wed, 05 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201477