https://www.taxtmi.com/caselaws?id=86613 Customs duty exemption for frozen semen could not be extended to frozen embryos imported in liquid nitrogen because the notification used a specific term with a defined meaning. Semen was understood as the male fecundating fluid containing spermatozoa, while an embryo was a later developmental stage after fertilisation and therefore fundamentally different. Applying strict construction to exemption notifications, the benefit was confined to the clear language of the notification. Frozen embryos were held outside the exemption, and the Revenue's appeal succeeded. en-us Wed, 05 Mar 1997 00:00:00 +0530 Thu, 25 Aug 2011 18:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86613 Customs duty exemption for frozen semen could not be extended to frozen embryos imported in liquid nitrogen because the notification used a specific term with a defined meaning. Semen was understood as the male fecundating fluid containing spermatozoa, while an embryo was a later developmental stage after fertilisation and therefore fundamentally different. Applying strict construction to exemption notifications, the benefit was confined to the clear language of the notification. Frozen embryos were held outside the exemption, and the Revenue's appeal succeeded. Case-Laws Customs Wed, 05 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86613