https://www.taxtmi.com/caselaws?id=211674 Notification No. 8/97-CE was held applicable to finished goods manufactured by a 100% export oriented unit from raw material supplied by another 100% EOU and cleared in the domestic tariff area under the EXIM Policy 1997-2002. The Court applied the plain wording of the exemption notification and rejected any reading that would add conditions not expressed in the text. It reiterated that exemption notifications must be construed strictly, but once the eligibility conditions are satisfied, full effect must be given to the exemption. The assessee was therefore entitled to Notification No. 8/97-CE and was not confined to Notification No. 2/95-CE. en-us Wed, 29 Feb 2012 00:00:00 +0530 Mon, 18 Aug 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211674 Notification No. 8/97-CE was held applicable to finished goods manufactured by a 100% export oriented unit from raw material supplied by another 100% EOU and cleared in the domestic tariff area under the EXIM Policy 1997-2002. The Court applied the plain wording of the exemption notification and rejected any reading that would add conditions not expressed in the text. It reiterated that exemption notifications must be construed strictly, but once the eligibility conditions are satisfied, full effect must be given to the exemption. The assessee was therefore entitled to Notification No. 8/97-CE and was not confined to Notification No. 2/95-CE. Case-Laws Central Excise Wed, 29 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211674