dated 17.10.2002
under which the respondent claimed exemption for
the intermediate product as the respondent has
also again claimed exemption under Notification
No.08/2004 ... very notification. In other words, exemption to compound
travels along with exemption on chewing tobacco.
It is further submitted that exemption granted in
Notification
hardship arising due to its withdrawal. Clearly, the
exemption under exemption notification no. 20/2007-CE was
to those manufacturers who have made investments ... Limited could legally claim that they were
entitled to the exemption under the exemption Notification
No. 20/2007-CE as they did not exists then
export purpose to earn specified
NFE targets, the exemption from customs duties provided
under exemption notification 12/2003-Cus is general for
any manufacturer importer ... EHTP had been imported duty free
under notification 52/2003-Cus and not by the DTA Unit
under notification 12/2012-Cus by following IGCR
exemption'
under Notification 71/2003, the language of which is different from
Notification 67/95. Notification 71/2003 grants only partial exemption ... entitled to the benefit of the exemption notification. The exemption
notification also states that the exemption is from the "whole of the
duty
exemption'
under Notification 71/2003, the language of which is different from
Notification 67/95. Notification 71/2003 grants only partial exemption ... entitled to the benefit of the exemption notification. The exemption
notification also states that the exemption is from the "whole of the
duty
exemption'
under Notification 71/2003, the language of which is different from
Notification 67/95. Notification 71/2003 grants only partial exemption ... entitled to the benefit of the exemption notification. The exemption
notification also states that the exemption is from the "whole of the
duty
notification.
22. We further take note of the fact that although not under
Notification No.83/90-Cus, the appellant executed a bond under
notification ... comes within the parameters of the exemption
clause or exemption notification.
(2) When there is ambiguity in exemption notification which is
subject to strict interpretation
relevant for claiming
exemption benefit;
(ii) Phased Manufacturing Programme11 Notification and
MEITY Notification are means to interpret the Exemption
Notification;
(iii) Legislative intent does ... exemption notification which the exemption
notification itself did not provide. It was not
open to the Board to whittle down the
exemption notification in such
paying duty under Section 125 (2) does not arise.
20. Learned Counsel submits that the denial of exemption
under Notification No.516/86-Cus dated ... alternative, exemption under Notification No.17/2001-Cus
dated 1-3-2001, is available; Sr.No.249 of the said notification
grants exemption to Goods
machinery was done
in year 1995 itself and therefore, the exemption under Notification
No.39/2001-CE Dated 31.7.2001 cannot be granted to the grinding ... exemption without any dispute. Though in
law, the Appellants are eligible for benefit under both the scheme i.e.
excise exemption under Kutch Notification
