https://www.taxtmi.com/caselaws?id=80767 Notification No. 80/70-Cus. was held inapplicable to replacement parts imported by a company because the exemption was limited to replacements of defective articles that were the importer's private personal property. The expression "private personal property" was given its plain meaning, and property imported by a corporate entity was not treated as an individual's private personal property. The notification was therefore strictly construed, with no scope to enlarge its language by intendment. On that construction, the company could not claim the exemption and the Revenue's challenge succeeded. en-us Wed, 29 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 12:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80767 Notification No. 80/70-Cus. was held inapplicable to replacement parts imported by a company because the exemption was limited to replacements of defective articles that were the importer's private personal property. The expression "private personal property" was given its plain meaning, and property imported by a corporate entity was not treated as an individual's private personal property. The notification was therefore strictly construed, with no scope to enlarge its language by intendment. On that construction, the company could not claim the exemption and the Revenue's challenge succeeded. Case-Laws Customs Wed, 29 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80767