https://www.taxtmi.com/caselaws?id=267435 An exemption notification must be applied according to its plain language: branded goods cleared from another unit, though exempt under Notifications Nos. 49/2003-CE and 50/2003-CE, were not expressly covered by the exclusion in Notification No. 8/2003-CE and therefore could not be added to aggregate clearances for SSI eligibility. In the absence of express inclusion, their value could not be imported by implication to deny the exemption. The governing principle is strict construction of exemption notifications on their stated terms. en-us Thu, 28 May 2015 00:00:00 +0530 Mon, 04 Jan 2016 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267435 An exemption notification must be applied according to its plain language: branded goods cleared from another unit, though exempt under Notifications Nos. 49/2003-CE and 50/2003-CE, were not expressly covered by the exclusion in Notification No. 8/2003-CE and therefore could not be added to aggregate clearances for SSI eligibility. In the absence of express inclusion, their value could not be imported by implication to deny the exemption. The governing principle is strict construction of exemption notifications on their stated terms. Case-Laws Central Excise Thu, 28 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267435