https://www.taxtmi.com/caselaws?id=84770 Imported lactose was held to fall within Notification No. 28/90-Cus. because the decisive words "of a kind used in" were read broadly to cover goods capable of use in homoeopathic medicines, even if they also served other purposes. The notification was not treated as imposing an actual user condition or an end-use certificate requirement, and such restrictions could not be implied from the wording. On that construction, the exemption was available and denial of the benefit was unsustainable. en-us Fri, 12 Jan 1996 00:00:00 +0530 Mon, 25 Jul 2011 15:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84770 Imported lactose was held to fall within Notification No. 28/90-Cus. because the decisive words "of a kind used in" were read broadly to cover goods capable of use in homoeopathic medicines, even if they also served other purposes. The notification was not treated as imposing an actual user condition or an end-use certificate requirement, and such restrictions could not be implied from the wording. On that construction, the exemption was available and denial of the benefit was unsustainable. Case-Laws Customs Fri, 12 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84770