production of the exported articles, vide Notification No. 126/94
Cus dated 3.6.19944. Under the said notification, exemption on
levy of customs duty had been ... short, “the exemption notification”
5 For short, “the amendment notification”
3
production, manufacturing or packaging, as if there was no
exemption notification in place
exemption
under the first/ parent Entry No.255(2) dated 05.03.1992. It is submitted
that eligibility criteria to avail the exemption under the first/parent ... respondent
had been under a genuine bona fide belief that it was eligible to claim
exemption under the first notification based on the declaration made
Page 1 of 29
rejecting their request for issue of notification of exemption under Section
10(46) of the Income ... made an application with
the respondents for issue and grant of exemption notification under Section
10(46) of the Act. The respondents by letter dated
issued the Notification: 1/93 -CE
dated 28- Feb- 1993. The relevant portion of the
Notification is as under:
1.3 (a) - Exemption to first clearances ... view would have the option either
to avail the exemption under the exemption notification
or to pay duty on the final produ ct by taking
secondary function, which would entitle
a product to claim exemption under the exemption notification
covering "electrical machines with translation or dictionary function ... comes
within the parameters of the exemption clause or
exemption notification.
When there is ambiguity in exemption notification
which is subject to strict interpretation
service
contracts‖ and not to ―composite or works contract‖,
therefore, exemption under notification to the extent of
67% to set off value of the goods ... March, 2006 and the relevant portions of the
said notification read as under:-
―Notification No. 1/2006-ST[F.No.334/3/2006-TRU],
dated
important to note that the notification can only grant
exemption absolutely or subject to certain conditions.
Thus, notification under Section ... respondent that notification under Section 25 must
specifically invoke Section 27 is misconceived.
Notification under Section 25 of the Act is issued
under the statute
earlier notification granting
exemption from payment of customs duty was withdrawn before the
cut off date in the first notification granting exemption. The Supreme
Court ... public interest while issuing or
modifying or withdrawing an exemption notification under
Section 25(1) of the Act."
24. The aforesaid decision and ratio
merit. In Ginni Filaments (supra), the Supreme Court was examining
an exemption notification under the Excise Act, 1944 , which was
ST.Appl.35/2014 ... packaging. In view of
the restrictive language of the notification which granted exemption
for goods used in manufactured by an 100% Export Oriented Unit
counsel for the petitioner is that in the Schedule to the
exemption notification under Section 191 B, the entry
is Cotton Q uilts including Quilt ... cannot be gainsaid that no exemption
notification covering the goods in question is
issued under Rule 8. So far as Section 37 is
concerned
