https://www.taxtmi.com/caselaws?id=466632 A conditional exemption notification must be construed strictly, and goods destroyed in floods cannot be treated as covered by the notification by analogy when it does not expressly provide remission for natural disaster loss. Inputs and packing materials imported into a 100% EOU without duty were not used in manufacture of exported goods, and the notification did not extend to such destruction. Reliance on remission principles under Rule 21 of the Central Excise Rules, 2002 was inapplicable. Duty demand was therefore sustained and the exemption benefit denied on these facts. en-us Tue, 21 Jan 2025 00:00:00 +0530 Sat, 14 Feb 2026 20:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466632 A conditional exemption notification must be construed strictly, and goods destroyed in floods cannot be treated as covered by the notification by analogy when it does not expressly provide remission for natural disaster loss. Inputs and packing materials imported into a 100% EOU without duty were not used in manufacture of exported goods, and the notification did not extend to such destruction. Reliance on remission principles under Rule 21 of the Central Excise Rules, 2002 was inapplicable. Duty demand was therefore sustained and the exemption benefit denied on these facts. Case-Laws Central Excise Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466632