https://www.taxtmi.com/caselaws?id=88873 A composite imported instrument described as a network analyser with spectrum analyser did not qualify for concessional customs duty under the cited exemption notifications because exemption entries must be construed strictly and the goods had to answer the specific notified description in the form imported. The fact that the composite product had a similar concessional rate under another notification did not expand coverage under the notifications relied on in appeal. The appellate view was rejected, and the original duty liability was upheld in favour of the Revenue. en-us Wed, 03 Jun 1998 00:00:00 +0530 Wed, 21 Sep 2011 18:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88873 A composite imported instrument described as a network analyser with spectrum analyser did not qualify for concessional customs duty under the cited exemption notifications because exemption entries must be construed strictly and the goods had to answer the specific notified description in the form imported. The fact that the composite product had a similar concessional rate under another notification did not expand coverage under the notifications relied on in appeal. The appellate view was rejected, and the original duty liability was upheld in favour of the Revenue. Case-Laws Customs Wed, 03 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88873