https://www.taxtmi.com/caselaws?id=50075 An exemption notification must be construed strictly according to its text, and the omission of Chapter 60 from the base-fabric reference was treated as deliberate. On that reading, the benefit of Notification No. 63/87-C.E. was available even where the grey base fabrics fell under Chapter 60, because the duty-linked condition applied only to base fabrics under Chapters 52, 54 or 55. The document also states that adjudication cannot go beyond the show cause notices: later notifications and a fresh classification exercise outside the notices were extraneous, and a demand based on such matters was unsustainable. en-us Thu, 17 Aug 2000 00:00:00 +0530 Thu, 19 Aug 2010 16:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50075 An exemption notification must be construed strictly according to its text, and the omission of Chapter 60 from the base-fabric reference was treated as deliberate. On that reading, the benefit of Notification No. 63/87-C.E. was available even where the grey base fabrics fell under Chapter 60, because the duty-linked condition applied only to base fabrics under Chapters 52, 54 or 55. The document also states that adjudication cannot go beyond the show cause notices: later notifications and a fresh classification exercise outside the notices were extraneous, and a demand based on such matters was unsustainable. Case-Laws Central Excise Thu, 17 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50075