https://www.taxtmi.com/caselaws?id=50015 Exemption notifications must be construed strictly according to their express terms: the claimed benefits under Notification No. 144/88-C.E. and Notification No. 7/77-C.E. were unavailable because the goods did not satisfy the specific descriptions and conditions in those notifications. Welding rework that merely filled blow-holes and rectified existing aluminium parts did not bring into existence a new commercially distinct product, so it was repair work and its value was excluded from duty computation. For certain job works, assessable value was directed to be reworked on the supplier's figure for customer-supplied raw materials where reliable, while the cum-duty principle was applied and the penalty was reduced. en-us Fri, 05 May 2000 00:00:00 +0530 Thu, 19 Aug 2010 11:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50015 Exemption notifications must be construed strictly according to their express terms: the claimed benefits under Notification No. 144/88-C.E. and Notification No. 7/77-C.E. were unavailable because the goods did not satisfy the specific descriptions and conditions in those notifications. Welding rework that merely filled blow-holes and rectified existing aluminium parts did not bring into existence a new commercially distinct product, so it was repair work and its value was excluded from duty computation. For certain job works, assessable value was directed to be reworked on the supplier's figure for customer-supplied raw materials where reliable, while the cum-duty principle was applied and the penalty was reduced. Case-Laws Central Excise Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50015