Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisati...
Benefit of Exemption - import of plastic boxes - Notification does not permit the import of ‘tag pins’ or ‘loops’. Any Notification giving the benefit of exemption is required to be construed strictly and the person invoking the exemption provision to relieve him of the tax imposed establish that he has exempted by the said Notification
Benefit of Exemption - import of plastic boxes - Notification does not permit the import of ‘tag pins’ or ‘loops’. Any Notification giving the benefit of exemption is required to be construed strictly and the person invoking the exemption provision to relieve him of the tax imposed establish that he has exempted by the said Notification
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