https://www.taxtmi.com/caselaws?id=460436 A conditional exemption under Notification No. 22/2003-CE for duty-free procurement by a 100% EOU applied only where the goods were proved to the proper officer to have been used in connection with export production or packaging, or where the notification expressly permitted destruction of specified rejected goods. Goods destroyed by floods before use did not satisfy those conditions, and they could not be treated as rejected goods by stretching the notification beyond its plain terms. Exemption notifications must be strictly construed, and no clause in the notification covered duty remission for loss caused by a natural disaster. The duty demand was therefore sustainable. en-us Sun, 21 Jan 2024 00:00:00 +0530 Fri, 24 Jan 2025 13:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460436 A conditional exemption under Notification No. 22/2003-CE for duty-free procurement by a 100% EOU applied only where the goods were proved to the proper officer to have been used in connection with export production or packaging, or where the notification expressly permitted destruction of specified rejected goods. Goods destroyed by floods before use did not satisfy those conditions, and they could not be treated as rejected goods by stretching the notification beyond its plain terms. Exemption notifications must be strictly construed, and no clause in the notification covered duty remission for loss caused by a natural disaster. The duty demand was therefore sustainable. Case-Laws Central Excise Sun, 21 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460436