https://www.taxtmi.com/caselaws?id=80812 A customs exemption notification using the expression "plans" was read in its commercial and dictionary sense to include drawings, so imported basic engineering, drawings and technical know-how under a collaboration agreement qualified for auxiliary duty exemption. The Tribunal held that designs and drawings could not be excluded merely because they were separately described, and that the notification should not be given a narrow construction inconsistent with its ordinary meaning. On that basis, the imported goods fell within Notification No. 112/87 and exemption from auxiliary duty of customs was available. en-us Tue, 31 Jul 1990 00:00:00 +0530 Mon, 20 Jun 2011 15:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80812 A customs exemption notification using the expression "plans" was read in its commercial and dictionary sense to include drawings, so imported basic engineering, drawings and technical know-how under a collaboration agreement qualified for auxiliary duty exemption. The Tribunal held that designs and drawings could not be excluded merely because they were separately described, and that the notification should not be given a narrow construction inconsistent with its ordinary meaning. On that basis, the imported goods fell within Notification No. 112/87 and exemption from auxiliary duty of customs was available. Case-Laws Customs Tue, 31 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80812