https://www.taxtmi.com/caselaws?id=52038 Furnace oil used by a 100% export oriented unit to generate steam for the distillation process remained eligible for duty-free clearance under Notification No. 1/95-C.E. The later insertion of a specific entry for furnace oil used in textile boilers did not displace the broader entitlement covering raw materials and consumables used in manufacture of exported final products. On a plain reading of the notification, and in light of its export promotion purpose, the specific textile entry was treated as additional rather than restrictive. The duty demand was therefore not sustainable where the furnace oil was actually received and used in the factory in connection with manufacture. en-us Thu, 04 Sep 2003 00:00:00 +0530 Wed, 02 Aug 2017 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52038 Furnace oil used by a 100% export oriented unit to generate steam for the distillation process remained eligible for duty-free clearance under Notification No. 1/95-C.E. The later insertion of a specific entry for furnace oil used in textile boilers did not displace the broader entitlement covering raw materials and consumables used in manufacture of exported final products. On a plain reading of the notification, and in light of its export promotion purpose, the specific textile entry was treated as additional rather than restrictive. The duty demand was therefore not sustainable where the furnace oil was actually received and used in the factory in connection with manufacture. Case-Laws Central Excise Thu, 04 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52038