https://www.taxtmi.com/caselaws?id=87554 An exemption notification must be construed according to its plain language, and goods that do not fall within the clear description cannot be brought within it by liberal interpretation. Quartz watch cases with integrated straps were held to be outside the exemption for complete watch cases, because the notification referred only to watch cases and contained no reference to straps; the importer's reliance on a later clarification for a different description was rejected. The claim for concessional duty therefore failed. en-us Wed, 20 Aug 1997 00:00:00 +0530 Tue, 06 Sep 2011 17:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87554 An exemption notification must be construed according to its plain language, and goods that do not fall within the clear description cannot be brought within it by liberal interpretation. Quartz watch cases with integrated straps were held to be outside the exemption for complete watch cases, because the notification referred only to watch cases and contained no reference to straps; the importer's reliance on a later clarification for a different description was rejected. The claim for concessional duty therefore failed. Case-Laws Customs Wed, 20 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87554