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2001 (2) TMI 133 - SC - CustomsWhether or not, the respondent has been rightly given benefit of Notification No. 16/83-C.E., dated 11-2-1983, issued by the Central Government under Rule 8(1) of the Central Excise Rules, 1944, in regard to the payment of additional Customs duty under Section 3(1) of the Customs Tariff Act, 1975, on the waste and scrap of imported Cellulose Acetate sheets? Held that:- Since it is found that the respondent did not pay the additional duty as leviable under sub-section (1) of Section 3 of the Customs Tariff Act, 1975, it failed to comply with the condition as contained in Clause (b) to the proviso to the proviso to the Notification No. 16/83-C.E., dated 11-2-1983. The onus of proof of fulfilment of condition subject to which an exemption may be admissible lies on the assessee or upon a party claiming benefit under the Notification as also held in the case of Motiram Tolaram and Another [1999 (8) TMI 68 - SUPREME COURT OF INDIA]. So far the question of construing an exemption Notification is concerned, such Notifications are to be strictly construed. Where a condition precedent is not fulfilled before claiming any exemption, such benefit would not be admissible.
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