UNION OF INDIA vs M/S. INTER CONTINENTAL (INDIA)

The Supreme Court ruled that the Central Board of Excise and Customs cannot impose additional conditions on exemption notifications through circulars, as this would effectively rewrite the notification contrary to Section 25 and Section 159 of the Customs Act. The Court upheld the High Court's decision that the requirement for an End-use Certificate was not valid since the original notification did not stipulate such a condition. Consequently, the appeal by the revenue was dismissed, affirming the High Court's order.