https://www.taxtmi.com/caselaws?id=82196 Exemption notifications must be construed strictly according to their express words, and the expression "printing industry" is understood in commercial parlance rather than by the mere technical process of printing. On that approach, textile printing forms part of the textile industry, not the printing industry, so rubber blankets imported for use in textile printing did not fall within Notification No. 169/77-Cus. The later notification widening coverage to "printing on any surface" confirms that the earlier exemption was narrower, and the exemption claim was rejected. en-us Mon, 25 Jan 1988 00:00:00 +0530 Sat, 02 Jul 2011 16:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82196 Exemption notifications must be construed strictly according to their express words, and the expression "printing industry" is understood in commercial parlance rather than by the mere technical process of printing. On that approach, textile printing forms part of the textile industry, not the printing industry, so rubber blankets imported for use in textile printing did not fall within Notification No. 169/77-Cus. The later notification widening coverage to "printing on any surface" confirms that the earlier exemption was narrower, and the exemption claim was rejected. Case-Laws Customs Mon, 25 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82196