https://www.taxtmi.com/caselaws?id=90480 Imported compressed air life saving breathing equipment was held not to qualify for exemption under Notification No. 208/81-Cus. because the product literature and technical materials showed it to be an oxygen concentrator rather than a complete compressed air breathing apparatus. The exemption entry was construed strictly, and only goods clearly answering the notified description could obtain the benefit. As the imported item did not match that description, exemption was denied and the Revenue's position was upheld. en-us Fri, 24 Apr 1998 00:00:00 +0530 Fri, 07 Oct 2011 16:15:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90480 Imported compressed air life saving breathing equipment was held not to qualify for exemption under Notification No. 208/81-Cus. because the product literature and technical materials showed it to be an oxygen concentrator rather than a complete compressed air breathing apparatus. The exemption entry was construed strictly, and only goods clearly answering the notified description could obtain the benefit. As the imported item did not match that description, exemption was denied and the Revenue's position was upheld. Case-Laws Customs Fri, 24 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90480