https://www.taxtmi.com/caselaws?id=221986 Notification No. 56/2002-C.E. was confined to the duties expressly covered by its text, namely the duties of excise and the additional duties mentioned in the notification. On that construction, education cess and Secondary and Higher Education Cess levied under the Finance Act, 2004 and the Finance Act, 2007 were outside its scope and could not be treated as exempt. The analysis applies the principle that exemption notifications must be strictly construed according to their express language, and contrary Tribunal views were disregarded because they did not consider the relevant Supreme Court authority. en-us Thu, 30 Aug 2012 00:00:00 +0530 Tue, 09 Apr 2013 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221986 Notification No. 56/2002-C.E. was confined to the duties expressly covered by its text, namely the duties of excise and the additional duties mentioned in the notification. On that construction, education cess and Secondary and Higher Education Cess levied under the Finance Act, 2004 and the Finance Act, 2007 were outside its scope and could not be treated as exempt. The analysis applies the principle that exemption notifications must be strictly construed according to their express language, and contrary Tribunal views were disregarded because they did not consider the relevant Supreme Court authority. Case-Laws Central Excise Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221986