https://www.taxtmi.com/caselaws?id=90560 An exemption notification conditioned on use in the electronic industry was construed strictly, so it did not extend to a feeder manufacturing unit whose machinery was used only to make laminates later supplied to electronics units. The majority held that the importer itself was not engaged in the specified industry, and the absence of the word "exclusively" did not widen the exemption by implication. The later deletion of the words "used in the Electronic Industry" was treated as a substantive change, not a clarification of the earlier notification. On that view, the imported trimming plant and accessories were not eligible for exemption. en-us Fri, 20 Nov 1998 00:00:00 +0530 Sat, 08 Oct 2011 18:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90560 An exemption notification conditioned on use in the electronic industry was construed strictly, so it did not extend to a feeder manufacturing unit whose machinery was used only to make laminates later supplied to electronics units. The majority held that the importer itself was not engaged in the specified industry, and the absence of the word "exclusively" did not widen the exemption by implication. The later deletion of the words "used in the Electronic Industry" was treated as a substantive change, not a clarification of the earlier notification. On that view, the imported trimming plant and accessories were not eligible for exemption. Case-Laws Customs Fri, 20 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90560