https://www.taxtmi.com/caselaws?id=45863 An exemption from excise duty for scrap arising in the Kandla Free Trade Zone was available only when the scrap was cleared for home consumption outside the zone on payment of duties of customs leviable under law. The text explains that this expression includes not only basic customs duty but also the additional duty under section 3(1) of the Customs Tariff Act, 1975. Because that additional duty had not been paid, the condition attached to the exemption was not fulfilled. It also states that exemption notifications must be strictly construed and that the assessee bears the burden of proving compliance with all conditions. en-us Thu, 15 Feb 2001 00:00:00 +0530 Thu, 23 Apr 2020 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45863 An exemption from excise duty for scrap arising in the Kandla Free Trade Zone was available only when the scrap was cleared for home consumption outside the zone on payment of duties of customs leviable under law. The text explains that this expression includes not only basic customs duty but also the additional duty under section 3(1) of the Customs Tariff Act, 1975. Because that additional duty had not been paid, the condition attached to the exemption was not fulfilled. It also states that exemption notifications must be strictly construed and that the assessee bears the burden of proving compliance with all conditions. Case-Laws Customs Thu, 15 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45863