https://www.taxtmi.com/caselaws?id=465968 The exemption under Notification No. 6/2002-C.E. could not be curtailed by importing a deeming condition from Notification No. 8/2003-C.E. for treating clearances to Nepal as home consumption while computing the first 3,500 MT. Because Notification No. 6/2002-C.E. did not itself contain that stipulation, the Revenue could not rely on a condition found in another notification to reduce eligibility. The demand was therefore unsustainable, and the impugned demand was set aside with consequential relief. en-us Thu, 08 Sep 2016 00:00:00 +0530 Sat, 17 Jan 2026 20:13:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465968 The exemption under Notification No. 6/2002-C.E. could not be curtailed by importing a deeming condition from Notification No. 8/2003-C.E. for treating clearances to Nepal as home consumption while computing the first 3,500 MT. Because Notification No. 6/2002-C.E. did not itself contain that stipulation, the Revenue could not rely on a condition found in another notification to reduce eligibility. The demand was therefore unsustainable, and the impugned demand was set aside with consequential relief. Case-Laws Central Excise Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465968