https://www.taxtmi.com/caselaws?id=7650 A taxing exemption notification must be construed reasonably and in favour of the taxpayer where its language is ambiguous, and words cannot be read in to restrict the concession beyond the text or object. On that approach, Notification No. 30/60 granted the concessional duty rate to the extent duty-paid iron was used in manufacturing steel ingots, not only where the ingots were made exclusively from duty-paid pig iron. The later clarification confirmed that the benefit was linked to the use of duty-paid iron in crude form, and a narrower reading would have defeated the intended relief and risked double duty on the same subject-matter. en-us Fri, 18 Apr 1969 00:00:00 +0530 Tue, 17 Mar 2009 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7650 A taxing exemption notification must be construed reasonably and in favour of the taxpayer where its language is ambiguous, and words cannot be read in to restrict the concession beyond the text or object. On that approach, Notification No. 30/60 granted the concessional duty rate to the extent duty-paid iron was used in manufacturing steel ingots, not only where the ingots were made exclusively from duty-paid pig iron. The later clarification confirmed that the benefit was linked to the use of duty-paid iron in crude form, and a narrower reading would have defeated the intended relief and risked double duty on the same subject-matter. Case-Laws Central Excise Fri, 18 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7650