https://www.taxtmi.com/caselaws?id=255168 An exemption notification under Section 25 of the Customs Act must be applied on its own terms, and a broader Foreign Trade Policy restriction cannot be read into it where the notification deliberately imposes a lesser condition for manufacturer-exporters. On the facts, the Revenue did not establish that the imported goods were mis-declared as PFAD rather than acid oil, as the test reports and expert opinion did not conclusively disprove the declared description. The alleged breach of condition (vii) was also rejected because Notification No. 93/2004-Cus did not require use of the duty-free goods exclusively for export production before fulfilment of the export obligation. Duty, interest, penalties and confiscation were set aside. en-us Thu, 04 Dec 2014 00:00:00 +0530 Fri, 19 Jun 2015 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255168 An exemption notification under Section 25 of the Customs Act must be applied on its own terms, and a broader Foreign Trade Policy restriction cannot be read into it where the notification deliberately imposes a lesser condition for manufacturer-exporters. On the facts, the Revenue did not establish that the imported goods were mis-declared as PFAD rather than acid oil, as the test reports and expert opinion did not conclusively disprove the declared description. The alleged breach of condition (vii) was also rejected because Notification No. 93/2004-Cus did not require use of the duty-free goods exclusively for export production before fulfilment of the export obligation. Duty, interest, penalties and confiscation were set aside. Case-Laws Customs Thu, 04 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255168