https://www.taxtmi.com/caselaws?id=42683 Fiscal exemption notifications require strict compliance, and the taxpayer must satisfy every stated condition to claim the benefit. For imported orthoxylene, exemption under Notification No. 276/67 was unavailable because the goods did not meet all the prescribed conditions, including the specified use requirement. Notification No. 89/82 was also inapplicable because, read with its explanatory memorandum, it was intended to address a different excise-duty structure linked to free trade zone manufacture and could not extend an indirect benefit where the main exemption failed. The additional duty challenge therefore failed on both grounds. en-us Mon, 27 Nov 1989 00:00:00 +0530 Sat, 12 Jun 2010 16:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42683 Fiscal exemption notifications require strict compliance, and the taxpayer must satisfy every stated condition to claim the benefit. For imported orthoxylene, exemption under Notification No. 276/67 was unavailable because the goods did not meet all the prescribed conditions, including the specified use requirement. Notification No. 89/82 was also inapplicable because, read with its explanatory memorandum, it was intended to address a different excise-duty structure linked to free trade zone manufacture and could not extend an indirect benefit where the main exemption failed. The additional duty challenge therefore failed on both grounds. Case-Laws Central Excise Mon, 27 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42683