SC: Excise Duty Exemptions Based on Intended Use Must be Construed Liberally For Assessee - (26 Mar 2026)
EXCISE
Supreme Court held that excise duty exemptions based on use or intended use must be liberally interpreted in favour of the assessee, and incidental or partial alternative use of goods does not disqualify a valid claim for such exemption.
Tags : EXCISE DUTY ASSESSEE INTENDED USE
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