https://www.taxtmi.com/caselaws?id=91960 An exemption notification covering goods manufactured in a bonded warehouse must be read strictly on its own terms: the goods had to fall within the specified tariff sub-headings and be manufactured in bond under Section 65 of the Customs Act, with duty becoming chargeable on removal for home consumption under Section 15(2). On that construction, the earlier notification was workable and did not require supplementation. A later notification enlarging the exemption to raw materials, components and parts used in manufacture in bond could not be used to explain or rewrite the earlier notification, especially because it was not in force when the imports were made. The claimed exemption was therefore unavailable. en-us Thu, 12 Aug 1999 00:00:00 +0530 Sat, 22 Oct 2011 12:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91960 An exemption notification covering goods manufactured in a bonded warehouse must be read strictly on its own terms: the goods had to fall within the specified tariff sub-headings and be manufactured in bond under Section 65 of the Customs Act, with duty becoming chargeable on removal for home consumption under Section 15(2). On that construction, the earlier notification was workable and did not require supplementation. A later notification enlarging the exemption to raw materials, components and parts used in manufacture in bond could not be used to explain or rewrite the earlier notification, especially because it was not in force when the imports were made. The claimed exemption was therefore unavailable. Case-Laws Customs Thu, 12 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91960