https://www.taxtmi.com/caselaws?id=40881 Palmolein imported into India was treated as a distinct product from palm oil for customs duty purposes, and the exemption in Notification No. 150/64-C.E. applied only to palm oil as expressly covered. The taxing event for additional duty was importation, so central excise concepts of manufacture did not control liability under Section 3(1) of the Customs Tariff Act, 1975. Because exemption notifications in fiscal law are construed strictly, nothing can be read into them to extend relief to a product not specifically mentioned, and the importer bears the burden of proving entitlement to exemption. en-us Fri, 26 Sep 1980 00:00:00 +0530 Sat, 15 May 2010 14:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40881 Palmolein imported into India was treated as a distinct product from palm oil for customs duty purposes, and the exemption in Notification No. 150/64-C.E. applied only to palm oil as expressly covered. The taxing event for additional duty was importation, so central excise concepts of manufacture did not control liability under Section 3(1) of the Customs Tariff Act, 1975. Because exemption notifications in fiscal law are construed strictly, nothing can be read into them to extend relief to a product not specifically mentioned, and the importer bears the burden of proving entitlement to exemption. Case-Laws Central Excise Fri, 26 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40881