https://www.taxtmi.com/caselaws?id=44697 Ambiguity in a fiscal exemption notification must be resolved in favour of the assessee. The expression "old scrap" in the entry for copper or copper alloys was held unclear and capable of more than one meaning, so the narrower construction urged against the importer was rejected. The benefit of the exemption could not be denied merely because the appellants were not sourcing the scrap from the local market. The imported copper scrap was therefore treated as eligible for exemption, subject to fulfilment of the other conditions in the notification. en-us Tue, 01 Oct 1996 00:00:00 +0530 Sat, 03 Jul 2010 12:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44697 Ambiguity in a fiscal exemption notification must be resolved in favour of the assessee. The expression "old scrap" in the entry for copper or copper alloys was held unclear and capable of more than one meaning, so the narrower construction urged against the importer was rejected. The benefit of the exemption could not be denied merely because the appellants were not sourcing the scrap from the local market. The imported copper scrap was therefore treated as eligible for exemption, subject to fulfilment of the other conditions in the notification. Case-Laws Central Excise Tue, 01 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44697