https://www.taxtmi.com/caselaws?id=1122 An exemption entry must be applied on its plain terms: gutkha was treated as a preparation containing chewing tobacco falling within Heading 24.04, so it qualified for SSI exemption under Notification No. 8/2001-C.E. However, the notification extended only to the excise duties it expressly covered, and it did not relieve liability for Additional Excise Duty or National Calamity Contingent Duty. The commentary therefore notes that exemption could not be expanded beyond its stated scope, and duty liability outside the notification remained payable, with quantification left to the original authority. en-us Thu, 09 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1122 An exemption entry must be applied on its plain terms: gutkha was treated as a preparation containing chewing tobacco falling within Heading 24.04, so it qualified for SSI exemption under Notification No. 8/2001-C.E. However, the notification extended only to the excise duties it expressly covered, and it did not relieve liability for Additional Excise Duty or National Calamity Contingent Duty. The commentary therefore notes that exemption could not be expanded beyond its stated scope, and duty liability outside the notification remained payable, with quantification left to the original authority. Case-Laws Central Excise Thu, 09 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1122