https://www.taxtmi.com/caselaws?id=86413 The tribunal ruled in favor of the appellants in a case concerning the interpretation of Notification No. 62/88-Cus for imported goods described as "D.C. Micromotors for use in tape deck mechanism." The authorities had denied the benefit based on the requirement of exclusivity in design, which was not explicitly stated in the notification. The tribunal held that the goods met the specified criteria in the notification and were entitled to the exemption, emphasizing the need for strict construction of notification terms without adding additional conditions. The impugned orders were set aside, and the appeals were allowed with consequential relief. en-us Mon, 17 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 16:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86413 The tribunal ruled in favor of the appellants in a case concerning the interpretation of Notification No. 62/88-Cus for imported goods described as "D.C. Micromotors for use in tape deck mechanism." The authorities had denied the benefit based on the requirement of exclusivity in design, which was not explicitly stated in the notification. The tribunal held that the goods met the specified criteria in the notification and were entitled to the exemption, emphasizing the need for strict construction of notification terms without adding additional conditions. The impugned orders were set aside, and the appeals were allowed with consequential relief. Case-Laws Customs Mon, 17 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86413