https://www.taxtmi.com/caselaws?id=84693 An exemption notification for a web printing machine was construed strictly: benefit was confined to the goods expressly listed in the notification's Table. Although the imported autopasters were classified under the same heading as the main machine, the notification covered the offset machine only and did not mention autopasters, parts, accessories, or auxiliary equipment. On that reading, the imported item fell outside the notified coverage and the exemption was unavailable. en-us Tue, 05 Dec 1995 00:00:00 +0530 Mon, 25 Jul 2011 10:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84693 An exemption notification for a web printing machine was construed strictly: benefit was confined to the goods expressly listed in the notification's Table. Although the imported autopasters were classified under the same heading as the main machine, the notification covered the offset machine only and did not mention autopasters, parts, accessories, or auxiliary equipment. On that reading, the imported item fell outside the notified coverage and the exemption was unavailable. Case-Laws Customs Tue, 05 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84693