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    <title>Judgment of the Supreme Court in the case of Mis SRF Ltd. versus Commissioner of Customs. Chennai - Clarification relating to notifications No.30/2004-Central Excise dated 09.07.2004. No.1 /2011-Central Excise dated 01.03.2011 and No.12/2012-Central Excise dated 17.03.2012. as amended Regarding.</title>
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    <description>The revenue administration amended relevant notifications to clarify that the conditioned non availment requirement and concessionary treatment apply to manufacturers, not buyers or importers, and inserted an explanation that the term appropriate duty includes nil or concessional duty or tax; these changes preserve existing exemption or concessional excise treatment for domestically manufactured goods and address competitive disadvantage arising from prior judicial interpretation.</description>
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