https://www.taxtmi.com/caselaws?id=80211 The Tribunal rejected the appellants' claim for customs duty benefit under Notification No. 35/79 for importing rough machined castings, Valve Cover, and Valve Chamber. The Tribunal held that the goods did not qualify as "parts" under the notification's criteria for exemption, emphasizing strict interpretation of exemption notifications without applying external rules. The rejection was based on the goods not meeting the specific requirements outlined in the notification, aligning with previous legal precedents emphasizing the need to interpret exemption notifications strictly based on their explicit language and criteria. en-us Wed, 09 Sep 1987 00:00:00 +0530 Wed, 15 Jun 2011 14:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80211 The Tribunal rejected the appellants' claim for customs duty benefit under Notification No. 35/79 for importing rough machined castings, Valve Cover, and Valve Chamber. The Tribunal held that the goods did not qualify as "parts" under the notification's criteria for exemption, emphasizing strict interpretation of exemption notifications without applying external rules. The rejection was based on the goods not meeting the specific requirements outlined in the notification, aligning with previous legal precedents emphasizing the need to interpret exemption notifications strictly based on their explicit language and criteria. Case-Laws Customs Wed, 09 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80211