Eligibility for exemption notification - If the exemption ...

Strict Interpretation of Exemption Notification: Avoid Unfair Advantage to Imported Goods Over Domestic Industry.

March 23, 2023

Case Laws     Customs     AT

Eligibility for exemption notification - If the exemption notification is read as per the appellant‟s submissions, it will put the domestic industry at a disadvantage and unduly favour the imported goods. To claim the benefit of the same exemption notification, the domestic industry will have to manufacture it out of duty paid inputs while the imported goods will get this benefit without paying duty on the inputs. Any exemption notification must be strictly interpreted as it is drafted and there cannot be any intendment while interpreting it. - AT

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