saying that
mandatory requirements of exemption clause should be
interpreted strictly and the directory conditions of such
exemption notification can be condoned if there ... benefit of exemption to the
subject/assessee? There are catena of case laws in this
area of interpretation of an exemption notification,
which we need
claims exemption or
concession has to establish that he is entitled to that exemption or
concession. A provision providing for an exemption, concession or
exception ... plain terms of the
exemption.
23. Of course, some of the provisions of an exemption notification
may be directory in nature and some
Central Government could not have withdrawn the exemption before 31.3.1981, because relying on the exemption Notification, the appellants had placed orders for the import ... India can be estopped from superseding that Notification by Notification No. 205 dated 16.10.1980, withdrawing the exemption granted by the 1979 Notification.
18. The appellants
forest
produce' and therefore, when exemption or a reduced rate of tax is notified,
the exemption notification should be given the widest meaning ... show that his case comes within
the parameters of the exemption clause or
exemption notification.
66.2 When there is ambiguity in exemption
notification which
with Item 68
of the Central Excise Tariff and. therefore, the exemption
notification dated 1.11.82 was of no avail to the
corporation.
Aggrieved ... that animal feed supplements' would fall under
the purview of Exemption Notification No.55/75-C.E. similar
to the one under consideration
question of exemption of the area
from the provisions of the 1995 Act was fully justified in
issuing the exemption notification for good and valid ... grant exemption
to the areas falling in the above sectors from the provisions
referred to above .
The operative portion of the exemption notification
reads
earlier exemption and, hence, can operate only pro-
spectively. It cannot take away the exemption conferred by
the earlier notification.
JUDGMENT:
CIVIL APPELLATE JURISDICTION: Civil ... notification rescinding
an earlier notification shall have prospective effect."
In exercise of this power, the State Government issued the
following notification
levy on account of mis-classification, under-valuation or inapplicability of exemption notification but excluding the goods not included in the entry made under this
notification issued by the Central Government (hereinafter referred to as "Exemption Notification") in exercise of its powers under Section ... Once exemption is granted under section 25(1) it would mean that as envisaged by section 12 of Customs Act, the exemption notification "provides
queries raised by one of
the participants was as to when exemption notification under
Section 81(3)(b) of the Act would be obtained ... exemption was a
condition precedent to issuance of tender. In fact all concerned
knew that the exemption could be granted later on. The
exemption
