https://www.taxtmi.com/caselaws?id=203713 A public interest exemption notification under the Central Excise Act must be strictly construed, and all stipulated conditions must be satisfied cumulatively before exemption can be claimed. For goods classifiable under Heading 73.10 supplied for defence use, the Tribunal held that the requirements in Serial No. 16 were interdependent, including manufacture by a factory belonging to the Central Government and intended availability or use by a Central Government department. Because the assessee did not satisfy the manufacturing condition, the exemption was denied and the benefit could not be extended by reading the notification's conditions separately. en-us Wed, 20 Oct 2010 00:00:00 +0530 Wed, 05 Jun 2013 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203713 A public interest exemption notification under the Central Excise Act must be strictly construed, and all stipulated conditions must be satisfied cumulatively before exemption can be claimed. For goods classifiable under Heading 73.10 supplied for defence use, the Tribunal held that the requirements in Serial No. 16 were interdependent, including manufacture by a factory belonging to the Central Government and intended availability or use by a Central Government department. Because the assessee did not satisfy the manufacturing condition, the exemption was denied and the benefit could not be extended by reading the notification's conditions separately. Case-Laws Central Excise Wed, 20 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203713