https://www.taxtmi.com/caselaws?id=47227 A concessional-duty notification for paper and paperboard made by smaller mills using unconventional raw materials was held not to be limited exclusively to clearances for home consumption. Reading the notification as a whole, the limits linked to home-consumption clearances operated as a ceiling for domestic clearances, while the remaining concessional clearances could be exports, provided the prescribed domestic-clearance limits were not exceeded. The Tribunal's conclusion on this issue was upheld, although its reasoning was not fully endorsed. The governing principle is that an exemption or concessional-duty notification fixing home-consumption limits does not require all clearances to be for home consumption unless the text expressly says so. en-us Tue, 08 Feb 2005 00:00:00 +0530 Tue, 17 Jun 2014 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47227 A concessional-duty notification for paper and paperboard made by smaller mills using unconventional raw materials was held not to be limited exclusively to clearances for home consumption. Reading the notification as a whole, the limits linked to home-consumption clearances operated as a ceiling for domestic clearances, while the remaining concessional clearances could be exports, provided the prescribed domestic-clearance limits were not exceeded. The Tribunal's conclusion on this issue was upheld, although its reasoning was not fully endorsed. The governing principle is that an exemption or concessional-duty notification fixing home-consumption limits does not require all clearances to be for home consumption unless the text expressly says so. Case-Laws Central Excise Tue, 08 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47227