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1. Eligibility for exemption notification - If the exemption notification is read as per the appellant‟s submissions, it will put the domestic industry at a...

2. Rate of Tax - Yarn - this being an exemption clause, strict interpretation has to be given to such exemption clause, and there is no room for any liberal interpretation...

3. Appellant availed exemption under Sr. No. 108(1) of Notification No. 23/98-Cus, which unconditionally exempts goods without requiring an end-use certificate. Department...

4. Exemption to Additional Customs Duty on Aviation Turbine Fuel (ATF) - there is no such indication in the notification - General Rules of Interpretation cannot at all be...

5. Exemption Notification No. 3/2004 – Water supply plants for agricultural and industrial use - Exemption to machinery, instruments, equipments and pipes used therein - AT

6. Notification 188/93-Cus extended exemption to 100% EOUs for import of specified goods, including raw materials, for use in integrated aquaculture farms and export of...

7. Amendment in Sixth Schedule -- Regarding grant facilities for exemption/refund of VAT - Notification

8. Amendment in Sixth Schedule - Regarding grant facilities for exemption/refund of VAT - Notification

9. Regarding Exemption Focus Product Scheme Duty Credit Scrip - Notification

10. Regarding Exemption under Agri. Infrastructure Incentive Scrip. - Notification

11. Regarding Exemption under Focus Market Scheme (FMS). - Notification

12. Exemption from payment of electricity duty, post 01.09.2016 or not - The exemption provision need to be interpreted literally and when the language used in exemption...

13. Benefit of Exemption - Supply of goods to the contractor or subcontractor of PIA - UN/International Organisations or Projects - N/N. 108/95-CE - It is not in dispute...

14. Exemption in respect of services used in relation to export of goods - Notification

15. Exemption to services for the official use of foreign Diplomatic Mission - Notification