Exemption under Notification No.8/97-CE, dated 1.3.1997 - ...

Strict Interpretation of Exemption for Goods from 100% EOUs Cleared to DTA as per Notification No.8/97-CE.

April 9, 2012

Case Laws Central Excise SC

Exemption under Notification No.8/97-CE, dated 1.3.1997 - finished goods manufactured by the 100% EOU out of the raw material supplied by another 100% EOU - Clearance to DTA - The notification requires to be interpreted in the light of the words employed by it and not on any other basis. There cannot be any addition or subtraction from the notification for the reason the exemption notification requires to be strictly construed by the Courts. - SC

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Exemption under Notification No.8/97-CE, dated 1.3.1997 - ...

Strict Interpretation of Exemption for Goods from 100% EOUs Cleared to DTA as per Notification No.8/97-CE.

April 9, 2012

Case Laws Central Excise SC

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