https://www.taxtmi.com/caselaws?id=73273 Strict construction of exemption notifications confined concessional customs duty to floor or table type horizontal boring machines above the prescribed spindle diameter. The imported machine, described as a horizontal boring and milling machine capable of boring, milling and drilling, was not a boring machine as such within the notification's express description. Its additional milling function placed it outside the stated category, and the exemption's scope could not be expanded beyond its plain terms. Consequently, concessional duty benefit was unavailable for the imported machine. en-us Wed, 02 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 17:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73273 Strict construction of exemption notifications confined concessional customs duty to floor or table type horizontal boring machines above the prescribed spindle diameter. The imported machine, described as a horizontal boring and milling machine capable of boring, milling and drilling, was not a boring machine as such within the notification's express description. Its additional milling function placed it outside the stated category, and the exemption's scope could not be expanded beyond its plain terms. Consequently, concessional duty benefit was unavailable for the imported machine. Case-Laws Customs Wed, 02 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73273