https://www.taxtmi.com/caselaws?id=44468 Exemption notifications must be construed by their plain language, without importing a narrower limitation not found in the text. Raw naphtha used in manufacturing ammonia and molten urea qualified for the concessional excise duty benefit under Notification No. 75 of 1984 because the notification covered use in fertiliser production, and molten urea was a chemical fertiliser under Chapter 31. The benefit could not be denied merely because the molten urea was later used to make melamine. On the same reasoning, ammonia captively consumed to manufacture molten urea remained within Notification No. 40 of 1985, since the notification covered ammonia used in making fertilisers and did not confine fertiliser to soil fertiliser. The duty demands could not survive. en-us Fri, 28 Feb 1997 00:00:00 +0530 Mon, 13 Oct 2025 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44468 Exemption notifications must be construed by their plain language, without importing a narrower limitation not found in the text. Raw naphtha used in manufacturing ammonia and molten urea qualified for the concessional excise duty benefit under Notification No. 75 of 1984 because the notification covered use in fertiliser production, and molten urea was a chemical fertiliser under Chapter 31. The benefit could not be denied merely because the molten urea was later used to make melamine. On the same reasoning, ammonia captively consumed to manufacture molten urea remained within Notification No. 40 of 1985, since the notification covered ammonia used in making fertilisers and did not confine fertiliser to soil fertiliser. The duty demands could not survive. Case-Laws Central Excise Fri, 28 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44468