https://www.taxtmi.com/caselaws?id=44663 Clarifies that exemption notifications for finished goods extend to products manufactured from inputs on which no excise duty was payable. The ruling applies a contextual construction of the qualifier "appropriate amount of duty," guided by the objective of avoiding double taxation, consistent executive practice, and binding departmental instructions; ambiguity in the notification warrants an assessee friendly construction. The operative effect is that manufacturers may claim the exemption for finished goods even where inputs were cleared at nil duty, distinguishing prior decisions with different text or factual matrices. en-us Thu, 28 Aug 1997 00:00:00 +0530 Sat, 11 Oct 2025 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44663 Clarifies that exemption notifications for finished goods extend to products manufactured from inputs on which no excise duty was payable. The ruling applies a contextual construction of the qualifier "appropriate amount of duty," guided by the objective of avoiding double taxation, consistent executive practice, and binding departmental instructions; ambiguity in the notification warrants an assessee friendly construction. The operative effect is that manufacturers may claim the exemption for finished goods even where inputs were cleared at nil duty, distinguishing prior decisions with different text or factual matrices. Case-Laws Central Excise Thu, 28 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44663