https://www.taxtmi.com/caselaws?id=89013 Notification No. 211/77-Cus. granted exemption only to specified goods imported for use in manufacturing aircraft, including helicopters, and the annexed table limited coverage to particular forms of ferrous and non-ferrous metals and alloys, such as coils, strips, sheets, rods, bars, extrusions, wires and tubes. Steel mesh, iron shots and magnesium alloys were not imported in any of those enumerated forms, and the term "alloys" was treated as linked to the listed product forms and constituent metals rather than as a free-standing description. The imported goods therefore fell outside the notification and were not eligible for the exemption. en-us Thu, 02 Apr 1998 00:00:00 +0530 Thu, 22 Sep 2011 18:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89013 Notification No. 211/77-Cus. granted exemption only to specified goods imported for use in manufacturing aircraft, including helicopters, and the annexed table limited coverage to particular forms of ferrous and non-ferrous metals and alloys, such as coils, strips, sheets, rods, bars, extrusions, wires and tubes. Steel mesh, iron shots and magnesium alloys were not imported in any of those enumerated forms, and the term "alloys" was treated as linked to the listed product forms and constituent metals rather than as a free-standing description. The imported goods therefore fell outside the notification and were not eligible for the exemption. Case-Laws Customs Thu, 02 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89013