https://www.taxtmi.com/caselaws?id=89239 Imported tin sheet cuttings were held outside the scope of Notification No. 80/90-Customs because the notification's explanation excluded goods that were galvanized, zinc alloy coated, aluminium alloy coated or lacquer coated, and the Tribunal treated painted goods as falling within that excluded category. The lower authority's finding that the goods were painted on one side was not controverted, and on that factual basis the exemption benefit was denied and the order below was upheld. en-us Mon, 01 Dec 1997 00:00:00 +0530 Sat, 24 Sep 2011 12:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89239 Imported tin sheet cuttings were held outside the scope of Notification No. 80/90-Customs because the notification's explanation excluded goods that were galvanized, zinc alloy coated, aluminium alloy coated or lacquer coated, and the Tribunal treated painted goods as falling within that excluded category. The lower authority's finding that the goods were painted on one side was not controverted, and on that factual basis the exemption benefit was denied and the order below was upheld. Case-Laws Customs Mon, 01 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89239