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2018 (11) TMI 76 - CESTAT HYDERABADArea Based Exemption - branded goods manufactured in Himachal Pradesh, exempt from payment of duty under N/N. 49 & 50/2003, dated 10.06.2003 - the aggregate value of the clearances of both units i.e. Hyderabad and Himachal Pradesh exceeded ₹ 400/- lakhs during the financial year 2007-08 - Held that:- An identical issue decided in the case of SARVOTHAM CARE LTD. VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX HYDERABAD-IV [2015 (11) TMI 244 - CESTAT BANGALORE], where it was held that It is settled law that we cannot go into the intentions of the legislature, unless there is ambiguity or lack of clarity in the notification. The notification has to be implemented according to the meaning of the words and clauses used therein. It is nobody s case that Notification No.49/2003 and No.50/2003 have been mentioned in paragraph 4 of the notification. Appeal allowed - decided in favor of appellant.
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