https://www.taxtmi.com/caselaws?id=83741 A specific customs notification referring only to "synthetic yarn" and metallised yarn was strictly construed and not expanded to cover all man-made fibres. Because viscose rayon filament yarn is a cellulosic fibre and not synthetic yarn in the non-cellulosic sense, it did not fall within the notified item. The distinction between synthetic, man-made and artificial yarn was material to scope, and the separate wording of the notification confirmed that broader fibre categories were not intended. On that construction, confiscation and penalty were not sustainable. en-us Mon, 12 Sep 1994 00:00:00 +0530 Sat, 16 Jul 2011 13:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83741 A specific customs notification referring only to "synthetic yarn" and metallised yarn was strictly construed and not expanded to cover all man-made fibres. Because viscose rayon filament yarn is a cellulosic fibre and not synthetic yarn in the non-cellulosic sense, it did not fall within the notified item. The distinction between synthetic, man-made and artificial yarn was material to scope, and the separate wording of the notification confirmed that broader fibre categories were not intended. On that construction, confiscation and penalty were not sustainable. Case-Laws Customs Mon, 12 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83741