https://www.taxtmi.com/caselaws?id=86853 Import exemption under Notification No. 208/81-Cus. was available only for instruments and implants for replacement and bonding of hips, knee and other joints for severely crippled and handicapped persons. The importer produced certificates showing orthopaedic use, but not reliable evidence that the goods were specifically intended for such persons. In the absence of technical certificates, manufacturer literature, or equivalent proof, the claim did not satisfy the notification's strict terms. Exemption provisions must be construed strictly and cannot be enlarged by liberal interpretation beyond their express wording; the customs exemption was therefore denied. en-us Mon, 23 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 17:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86853 Import exemption under Notification No. 208/81-Cus. was available only for instruments and implants for replacement and bonding of hips, knee and other joints for severely crippled and handicapped persons. The importer produced certificates showing orthopaedic use, but not reliable evidence that the goods were specifically intended for such persons. In the absence of technical certificates, manufacturer literature, or equivalent proof, the claim did not satisfy the notification's strict terms. Exemption provisions must be construed strictly and cannot be enlarged by liberal interpretation beyond their express wording; the customs exemption was therefore denied. Case-Laws Customs Mon, 23 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86853