https://www.taxtmi.com/caselaws?id=89455 Pre-painted aluminium zinc alloy coated sheets in coil were treated as falling within Notification No. 11/97-Cus. because the relevant entry covered cold rolled coils simpliciter, without qualifying words limiting the exemption. The commentary applies the principle that exemption notifications must be construed on their own terms, and that no additional restriction can be implied where the legislature has not used limiting language. By comparing the broad wording of the relevant entry with other entries in the same table that expressly imposed conditions, it concludes that the benefit could not be narrowed by intendment and the denial of exemption was unsustainable. en-us Tue, 17 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 11:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89455 Pre-painted aluminium zinc alloy coated sheets in coil were treated as falling within Notification No. 11/97-Cus. because the relevant entry covered cold rolled coils simpliciter, without qualifying words limiting the exemption. The commentary applies the principle that exemption notifications must be construed on their own terms, and that no additional restriction can be implied where the legislature has not used limiting language. By comparing the broad wording of the relevant entry with other entries in the same table that expressly imposed conditions, it concludes that the benefit could not be narrowed by intendment and the denial of exemption was unsustainable. Case-Laws Customs Tue, 17 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89455