https://www.taxtmi.com/caselaws?id=87410 Concessional customs duty under Notification No. 228-A/83-Cus. was confined to stainless steel tubes meeting the specified chromium-content range. Where the imported goods were first declared to be above the permissible range and laboratory testing later showed chromium content below the prescribed minimum, the exemption could not be extended. In the absence of any tolerance margin or express relaxation in the notification, the exemption had to be applied strictly according to its terms, and non-conforming goods were outside its scope. en-us Fri, 03 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87410 Concessional customs duty under Notification No. 228-A/83-Cus. was confined to stainless steel tubes meeting the specified chromium-content range. Where the imported goods were first declared to be above the permissible range and laboratory testing later showed chromium content below the prescribed minimum, the exemption could not be extended. In the absence of any tolerance margin or express relaxation in the notification, the exemption had to be applied strictly according to its terms, and non-conforming goods were outside its scope. Case-Laws Customs Fri, 03 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87410