https://www.taxtmi.com/caselaws?id=88077 Import exemption under Notification No. 211/77-Cus., as amended, was confined to the specific goods listed in the annexed table for aircraft and helicopter manufacture. The notification covered finished forms such as coils, strips, sheets, rods, bars, extrusions, wires, tubes, castings, stampings and forgings, but not raw materials like ingots, pig iron or steel scrap. "Alloys" was read as qualifying the enumerated products rather than creating a separate residual class, and ingots were treated as distinct from castings. Applying strict construction, the goods not clearly covered by the notification could not be brought within its scope. en-us Thu, 11 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 18:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88077 Import exemption under Notification No. 211/77-Cus., as amended, was confined to the specific goods listed in the annexed table for aircraft and helicopter manufacture. The notification covered finished forms such as coils, strips, sheets, rods, bars, extrusions, wires, tubes, castings, stampings and forgings, but not raw materials like ingots, pig iron or steel scrap. "Alloys" was read as qualifying the enumerated products rather than creating a separate residual class, and ingots were treated as distinct from castings. Applying strict construction, the goods not clearly covered by the notification could not be brought within its scope. Case-Laws Customs Thu, 11 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88077