https://www.taxtmi.com/caselaws?id=166007 Extra free-sale sugar cleared under Notification No. 36/76-C.E. could not claim the concessional duty rate later prescribed for levy sugar under Notification No. 317/77-C.E., because the two notifications operated in distinct fields. Notification No. 36/76-C.E. granted exemption on its own terms for expanded factories, fixing concessional duty while pegging assessable value to the levy-sugar price, but the goods remained extra free-sale sugar and were not levy sugar under the Essential Commodities Act. Applying the plain language rule for exemption notifications, the later levy-sugar concession could not be imported by implication. Refund of duty paid in excess of the later rate was therefore not payable. en-us Wed, 23 Feb 1983 00:00:00 +0530 Fri, 22 Aug 2014 16:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166007 Extra free-sale sugar cleared under Notification No. 36/76-C.E. could not claim the concessional duty rate later prescribed for levy sugar under Notification No. 317/77-C.E., because the two notifications operated in distinct fields. Notification No. 36/76-C.E. granted exemption on its own terms for expanded factories, fixing concessional duty while pegging assessable value to the levy-sugar price, but the goods remained extra free-sale sugar and were not levy sugar under the Essential Commodities Act. Applying the plain language rule for exemption notifications, the later levy-sugar concession could not be imported by implication. Refund of duty paid in excess of the later rate was therefore not payable. Case-Laws Central Excise Wed, 23 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166007