https://www.taxtmi.com/caselaws?id=86168 An exemption notification for imports used in connection with exploration of mineral oil or gas was construed strictly, and testing equipment for oil well cement was held not to qualify as ancillary equipment of cementation units or as a component part thereof. The wording was treated as covering only the articles expressly described, so quality-control equipment fell outside the notification. Separately, project import treatment depended on proof that the contract had been registered; without evidence of registration, that benefit was unavailable. The discussion therefore shows that exemption and project import claims turn on the express scope of the notification and compliance with the prescribed documentary condition. en-us Wed, 23 Oct 1996 00:00:00 +0530 Wed, 10 Aug 2011 15:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86168 An exemption notification for imports used in connection with exploration of mineral oil or gas was construed strictly, and testing equipment for oil well cement was held not to qualify as ancillary equipment of cementation units or as a component part thereof. The wording was treated as covering only the articles expressly described, so quality-control equipment fell outside the notification. Separately, project import treatment depended on proof that the contract had been registered; without evidence of registration, that benefit was unavailable. The discussion therefore shows that exemption and project import claims turn on the express scope of the notification and compliance with the prescribed documentary condition. Case-Laws Customs Wed, 23 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86168