https://www.taxtmi.com/caselaws?id=3222 Notification No. 103/87-CE granted exemption for goods obtained from breaking up a ship only where customs duty had been paid on that ship at the prescribed rate of Rs. 1,400 per LDT. Where the ship had been imported earlier and duty was not paid at that notified rate, the substantive condition for exemption was not met. The notification could not be expanded beyond its express terms, so strict compliance with the exemption condition was required and the benefit was unavailable in such cases. en-us Tue, 08 Jan 2008 00:00:00 +0530 Thu, 19 May 2022 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3222 Notification No. 103/87-CE granted exemption for goods obtained from breaking up a ship only where customs duty had been paid on that ship at the prescribed rate of Rs. 1,400 per LDT. Where the ship had been imported earlier and duty was not paid at that notified rate, the substantive condition for exemption was not met. The notification could not be expanded beyond its express terms, so strict compliance with the exemption condition was required and the benefit was unavailable in such cases. Case-Laws Central Excise Tue, 08 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3222