https://www.taxtmi.com/caselaws?id=791662 A proviso in an exemption notification must be read as qualifying the main exemption and cannot be treated as independent unless the text clearly so provides. In the context of a 100% Export Oriented Unit clearing finished goods into the Domestic Tariff Area, the notification required payment of customs duty attributable to the duty-free imported or indigenous inputs used in manufacture. The Tribunal rejected the argument that the main clause alone governed the liability and held that the proviso controlled the scope of the exemption. On that basis, duty on the relevant inputs was payable at the stage of Domestic Tariff Area clearance. en-us Thu, 19 Feb 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791662 A proviso in an exemption notification must be read as qualifying the main exemption and cannot be treated as independent unless the text clearly so provides. In the context of a 100% Export Oriented Unit clearing finished goods into the Domestic Tariff Area, the notification required payment of customs duty attributable to the duty-free imported or indigenous inputs used in manufacture. The Tribunal rejected the argument that the main clause alone governed the liability and held that the proviso controlled the scope of the exemption. On that basis, duty on the relevant inputs was payable at the stage of Domestic Tariff Area clearance. Case-Laws Central Excise Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791662