https://www.taxtmi.com/caselaws?id=87555 Imported steel sheets and plates used as raw materials for fabricating rocket motor hardware were not "consumable goods" under Notification No. 70/87-Cus. because they retained their identity after use and were not used up or wasted away in the process. Strict construction of exemption notifications required the goods to fall clearly within the covered category, and their aerospace application did not change their character. The exemption was therefore unavailable, and the issue was decided against the assessee. en-us Tue, 26 Aug 1997 00:00:00 +0530 Tue, 06 Sep 2011 17:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87555 Imported steel sheets and plates used as raw materials for fabricating rocket motor hardware were not "consumable goods" under Notification No. 70/87-Cus. because they retained their identity after use and were not used up or wasted away in the process. Strict construction of exemption notifications required the goods to fall clearly within the covered category, and their aerospace application did not change their character. The exemption was therefore unavailable, and the issue was decided against the assessee. Case-Laws Customs Tue, 26 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87555