https://www.taxtmi.com/caselaws?id=41224 The exemption under Notification No. 61/71, as amended by Notification No. 40/72, applied only to vegetable product made from indigenous rice bran oil in the manner expressly stated in the notification. The phrase "said vegetable product" did not extend the exemption to a mixed admixture of vegetable products made from other oils or til oil. Exemption notifications must be construed strictly on their plain language, and the scope cannot be enlarged by intendment. On that construction, the exemption conditions were not met and the demand was upheld. en-us Sat, 29 Nov 1980 00:00:00 +0530 Mon, 31 May 2010 13:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41224 The exemption under Notification No. 61/71, as amended by Notification No. 40/72, applied only to vegetable product made from indigenous rice bran oil in the manner expressly stated in the notification. The phrase "said vegetable product" did not extend the exemption to a mixed admixture of vegetable products made from other oils or til oil. Exemption notifications must be construed strictly on their plain language, and the scope cannot be enlarged by intendment. On that construction, the exemption conditions were not met and the demand was upheld. Case-Laws Central Excise Sat, 29 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41224