https://www.taxtmi.com/caselaws?id=87079 An exemption notification must be construed according to its plain language, and a restrictive condition cannot be implied where the text separately names sound recorders. On that reading, independently imported sound recorders were covered by Notification No. 93/86-Cus. during the pre-amendment period and remained eligible for concessional customs duty. The later amendment narrowing the scope applied prospectively only and did not affect the earlier imports. The tariff classification under Heading 85.20 did not by itself exclude the goods from the benefit. en-us Thu, 07 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 16:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87079 An exemption notification must be construed according to its plain language, and a restrictive condition cannot be implied where the text separately names sound recorders. On that reading, independently imported sound recorders were covered by Notification No. 93/86-Cus. during the pre-amendment period and remained eligible for concessional customs duty. The later amendment narrowing the scope applied prospectively only and did not affect the earlier imports. The tariff classification under Heading 85.20 did not by itself exclude the goods from the benefit. Case-Laws Customs Thu, 07 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87079