https://www.taxtmi.com/caselaws?id=85161 Aluminised glass fibre fabrics imported for manufacture of fire fighting suits did not qualify for exemption under Notifications No. 195/76-Cus. and 291/84-Cus. because the notifications were confined to goods required for construction of or fitment to ships of the Indian Navy or Coast Guard. The fabrics were only to be converted into personal protective suits in the importer's factory, and such suits, kept on board for emergency use, did not form a physical part of the ship or amount to fitment. Applying strict construction to exemption notifications, the claim failed and the Revenue's objection succeeded. en-us Thu, 04 May 1995 00:00:00 +0530 Wed, 03 Aug 2011 10:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85161 Aluminised glass fibre fabrics imported for manufacture of fire fighting suits did not qualify for exemption under Notifications No. 195/76-Cus. and 291/84-Cus. because the notifications were confined to goods required for construction of or fitment to ships of the Indian Navy or Coast Guard. The fabrics were only to be converted into personal protective suits in the importer's factory, and such suits, kept on board for emergency use, did not form a physical part of the ship or amount to fitment. Applying strict construction to exemption notifications, the claim failed and the Revenue's objection succeeded. Case-Laws Customs Thu, 04 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85161