https://www.taxtmi.com/caselaws?id=81683 The appellants imported Ammonium Nitro Phosphate seeking duty exemption under Customs Notification No. 115/73. Despite meeting other specifications, only 67.6% of the material passed the required test, leading to denial of exemption. The Tribunal upheld this decision, emphasizing strict compliance with the particle size specification. The majority ruled against the appellants, stating that the entire consignment must meet the requirement for exemption. The dissenting opinion favored a liberal interpretation but was overruled. Consequently, the appeal was dismissed, and the appellants were found ineligible for duty exemption under the notification. en-us Thu, 13 Feb 1992 00:00:00 +0530 Tue, 28 Jun 2011 11:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81683 The appellants imported Ammonium Nitro Phosphate seeking duty exemption under Customs Notification No. 115/73. Despite meeting other specifications, only 67.6% of the material passed the required test, leading to denial of exemption. The Tribunal upheld this decision, emphasizing strict compliance with the particle size specification. The majority ruled against the appellants, stating that the entire consignment must meet the requirement for exemption. The dissenting opinion favored a liberal interpretation but was overruled. Consequently, the appeal was dismissed, and the appellants were found ineligible for duty exemption under the notification. Case-Laws Customs Thu, 13 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81683