https://www.taxtmi.com/caselaws?id=81800 Exemption under Notification No. 224/85-Cus. was unavailable for felt sleeves imported as component parts for sammying machines because the notification covered goods imported for direct use in the leather industry. The fact that the machinery itself was used in that industry did not satisfy the notification's plain wording. Applying the strict construction rule for fiscal exemptions, the benefit could not be extended through an indirect or circuitous route. The exemption claim was therefore rejected, and the issue was decided against the assessee and in favour of Revenue. en-us Thu, 23 Apr 1992 00:00:00 +0530 Tue, 28 Jun 2011 18:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81800 Exemption under Notification No. 224/85-Cus. was unavailable for felt sleeves imported as component parts for sammying machines because the notification covered goods imported for direct use in the leather industry. The fact that the machinery itself was used in that industry did not satisfy the notification's plain wording. Applying the strict construction rule for fiscal exemptions, the benefit could not be extended through an indirect or circuitous route. The exemption claim was therefore rejected, and the issue was decided against the assessee and in favour of Revenue. Case-Laws Customs Thu, 23 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81800