https://www.taxtmi.com/caselaws?id=41923 Under taxing notifications, undefined expressions must be read in their plain and natural sense, and later customs definitions cannot control earlier excise exemptions. The Court treated the demand notices denying rebate and partial exemption as unsustainable because they relied on an extraneous customs definition instead of the notification language. It also held that a vessel bound for a foreign port, or an ocean-going vessel on foreign run, remains within those expressions even if it briefly touches Indian ports under permission for cargo discharge and limited coastal activity. The rebate and exemption therefore applied, and the relief granted to the assessee was upheld. en-us Thu, 08 Jan 1981 00:00:00 +0530 Tue, 08 Jun 2010 10:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41923 Under taxing notifications, undefined expressions must be read in their plain and natural sense, and later customs definitions cannot control earlier excise exemptions. The Court treated the demand notices denying rebate and partial exemption as unsustainable because they relied on an extraneous customs definition instead of the notification language. It also held that a vessel bound for a foreign port, or an ocean-going vessel on foreign run, remains within those expressions even if it briefly touches Indian ports under permission for cargo discharge and limited coastal activity. The rebate and exemption therefore applied, and the relief granted to the assessee was upheld. Case-Laws Central Excise Thu, 08 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41923