https://www.taxtmi.com/caselaws?id=42332 A taxing exemption notification must be construed strictly on its plain language, with no intendment or implied conditions. Clauses (a) and (b) of Notification No. 33/81 were distinct and disjunctive, so the duty-paid requirement in clause (a) could not be read into clause (b) through the words "the said". On that construction, imported lead scrap fell within clause (b) and qualified for exemption from excise duty, with refund of duty paid under protest. en-us Wed, 20 Jul 1988 00:00:00 +0530 Thu, 10 Jun 2010 15:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42332 A taxing exemption notification must be construed strictly on its plain language, with no intendment or implied conditions. Clauses (a) and (b) of Notification No. 33/81 were distinct and disjunctive, so the duty-paid requirement in clause (a) could not be read into clause (b) through the words "the said". On that construction, imported lead scrap fell within clause (b) and qualified for exemption from excise duty, with refund of duty paid under protest. Case-Laws Central Excise Wed, 20 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42332