SC over-ruled ‘Sun Export’ Case since assessee can’t take benefit of ambiguity in exemption notification

Excise & Customs : Exemption notifications should be interpreted strictly, assessee cannot take benefit of ambiguity in exemption notification

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000182707/sc-over-ruled-‘sun-export’-case-since-assessee-can’t-take-benefit-of-ambiguity-in-exemption-notification.aspx