https://www.taxtmi.com/caselaws?id=165951 Exemption notifications must be construed strictly by their own terms: Notification No. 237/75 was confined to steel ingots manufactured with the aid of an electric furnace and did not extend to steel melting scrap merely because the tariff entry used broader language. Notification No. 54/64 also did not apply on the facts, as it covered scrap arising from manufacture of iron and steel products from specified duty-paid raw materials and not the scrap situation claimed here. On limitation, a demand issued for clearances made more than 12 months earlier was time-barred in the absence of fraud, collusion, wilful misstatement, or suppression with intent to evade duty, so the matter required re-adjudication to quantify the admissible demand. en-us Mon, 24 Jan 1983 00:00:00 +0530 Wed, 20 Aug 2014 15:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165951 Exemption notifications must be construed strictly by their own terms: Notification No. 237/75 was confined to steel ingots manufactured with the aid of an electric furnace and did not extend to steel melting scrap merely because the tariff entry used broader language. Notification No. 54/64 also did not apply on the facts, as it covered scrap arising from manufacture of iron and steel products from specified duty-paid raw materials and not the scrap situation claimed here. On limitation, a demand issued for clearances made more than 12 months earlier was time-barred in the absence of fraud, collusion, wilful misstatement, or suppression with intent to evade duty, so the matter required re-adjudication to quantify the admissible demand. Case-Laws Central Excise Mon, 24 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165951