https://www.taxtmi.com/caselaws?id=77330 Exemption notifications must be applied strictly according to their express scope and scheme conditions, so relief cannot be denied or extended beyond the categories stated in the notification. The text explains that re-imported goods sent for repair and return were examined under Notification No. 94/96-Cus., and the goods were treated as falling within clause 1(d) of that notification. It also notes that the Supreme Court had distinguished between different export schemes when construing the notification. On that basis, the exemption benefit was considered properly available to the importers. en-us Wed, 02 Dec 2009 00:00:00 +0530 Tue, 07 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77330 Exemption notifications must be applied strictly according to their express scope and scheme conditions, so relief cannot be denied or extended beyond the categories stated in the notification. The text explains that re-imported goods sent for repair and return were examined under Notification No. 94/96-Cus., and the goods were treated as falling within clause 1(d) of that notification. It also notes that the Supreme Court had distinguished between different export schemes when construing the notification. On that basis, the exemption benefit was considered properly available to the importers. Case-Laws Customs Wed, 02 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77330