https://www.taxtmi.com/caselaws?id=83983 Projection lenses imported for use in cinematographic projectors were treated as eligible for the concessional duty treatment under Notification No. 93/86-Cus. dated 17-2-1986. The analysis applied the principle that, where two interpretations of an exemption notification are reasonably possible, the construction favourable to the assessee must be adopted. Following that approach and the later Bombay High Court view, the notification was held applicable to the imported lenses, and the claim to benefit under the notification succeeded on that issue. en-us Tue, 10 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 11:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83983 Projection lenses imported for use in cinematographic projectors were treated as eligible for the concessional duty treatment under Notification No. 93/86-Cus. dated 17-2-1986. The analysis applied the principle that, where two interpretations of an exemption notification are reasonably possible, the construction favourable to the assessee must be adopted. Following that approach and the later Bombay High Court view, the notification was held applicable to the imported lenses, and the claim to benefit under the notification succeeded on that issue. Case-Laws Customs Tue, 10 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83983