Notification dated 31.03.1993 issued under the Entry Tax Act . This
notification was issued under Section 11A of the Entry Tax Act. Vide this
notification ... exemption notification are satisfied and the assessee gets covered by the
exemption notification, for the purpose of giving benefit notification has
to be construed liberally
Animal Feed are
classifiable under Chapter 23 and thus eligible for
exemption under Notification 234/82. The Hon'ble
Supreme Court in very clear ... judgment, the
exemption Notification read as follows: -
“9. The relevant Exemption Notification No. 234/82
dated 1-11-1982 read as follows:
Exemption to certain
Notification dated 31.03.1993 issued under the Entry Tax
Act . This notification was issued under Section 11A of the Entry
Tax Act. Vide this notification ... exemption notification are satisfied and the assessee gets
covered by the exemption notification, for the purpose of giving
benefit notification has to be construed liberally
aforesaid Notification No. 71/78-CE
thereby deleting the aforesaid clause altogether. The operative portion of this
Notification reads as under:-
"NOTIFICATION ... said notification as well as
Notification no. 237/79. This notification dated 30th July, 1979 amends
Notification No. 71/78-CE and categorically provides that
concentrates but the exemption notification exempted
only 'ores' with conspicuous absence of concentrate, such an exemption
notification was to be given strict interpretation ... exemption notification are required to
be construed strictly, once it is found that the applicant satisfies the
same, the exemption notification should be construed liberally
option in writing for
availing the exemption under this notification before
effecting the first clearances under this notification and
such option shall be effective from ... Para 4
The exemption contained in this The exemption contained in this
notification shall not apply to the notification shall not apply to the
specified
claimed exemption from duty under the provisions of
Section 3(2)(vii) as well as under the notification issued under Section ... conditions stipulated in the
exemption notification are satisfied and/or compiled with, there shall not
be any exemption under the notification. In the present case
concentrates but the exemption
notification exempted only 'ores' with conspicuous absence of
concentrate, such an exemption notification was to be given strict
interpretation ... exemption notification are required to be
construed strictly, once it is found that the
applicant satisfies the same, the exemption
notification should be construed liberally
respect of which the aggregate of
the amount of exemption under this
notification and the amount of
exemption availed, if any in respect
of clearances ... exemption Notification.
58. The first proviso appended to the Notification refers to grant of benefit to an industrial undertaking
licensed under Section 11 or Section
been paid.”
The aforesaid Notification was superseded by another Notification No.386/86-
CE dated 20.08.1986. Under this Notification, whole of the duty of excise ... issued which superseded Notification No.386/86-CE dated 20.08.1986 as well.
In this Notification, again partial exemption was provided. This
exemption was from
