https://www.taxtmi.com/caselaws?id=371165 Exemption under Notification No. 2/95-CE for DTA clearances of lipsticks was available only if the assessee satisfied the conditions attached to the advance sale permission and the notification itself. The assessee had obtained permission on the basis that expanded production would support lipstick exports, but the lipsticks were not exported and the stipulated conditions were not met. The text reiterates that exemption notifications must be strictly construed and that the assessee bears the burden of proving full compliance with every prescribed condition before claiming concessional duty treatment. On that basis, the duty demand was confirmed and the exemption was denied. en-us Wed, 05 Sep 2018 00:00:00 +0530 Fri, 30 Nov 2018 07:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371165 Exemption under Notification No. 2/95-CE for DTA clearances of lipsticks was available only if the assessee satisfied the conditions attached to the advance sale permission and the notification itself. The assessee had obtained permission on the basis that expanded production would support lipstick exports, but the lipsticks were not exported and the stipulated conditions were not met. The text reiterates that exemption notifications must be strictly construed and that the assessee bears the burden of proving full compliance with every prescribed condition before claiming concessional duty treatment. On that basis, the duty demand was confirmed and the exemption was denied. Case-Laws Central Excise Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371165