https://www.taxtmi.com/caselaws?id=89238 A customs exemption notification was construed strictly and literally, so its benefit remained confined to apparatus or regulators designed for use in circuits of 400 V or above. Goods designed to function from 200 V to 1000 V did not satisfy that expressed condition, and the wording could not be enlarged beyond its clear terms. The claimed exemption was therefore unavailable. en-us Wed, 26 Nov 1997 00:00:00 +0530 Sat, 24 Sep 2011 12:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89238 A customs exemption notification was construed strictly and literally, so its benefit remained confined to apparatus or regulators designed for use in circuits of 400 V or above. Goods designed to function from 200 V to 1000 V did not satisfy that expressed condition, and the wording could not be enlarged beyond its clear terms. The claimed exemption was therefore unavailable. Case-Laws Customs Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89238