https://www.taxtmi.com/caselaws?id=92635 Imported extruded and oriented plastic nets, grids and composites were compared with Sl. No. 13 of the Table to Notification No. 15/94-C.E., which covered balconies, balustrades, fencing, gates and similar barriers under the specified tariff heading. On the product literature, approval letter and import licence, the goods were treated as polymer nets and grids with multiple applications, not goods answering the specific exemption description. The exemption was therefore denied, and countervailing duty was sustained. The stated principle is that an exemption notification must be applied strictly according to the specific description of the goods in the entry. en-us Mon, 29 Nov 1999 00:00:00 +0530 Fri, 04 Nov 2011 10:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92635 Imported extruded and oriented plastic nets, grids and composites were compared with Sl. No. 13 of the Table to Notification No. 15/94-C.E., which covered balconies, balustrades, fencing, gates and similar barriers under the specified tariff heading. On the product literature, approval letter and import licence, the goods were treated as polymer nets and grids with multiple applications, not goods answering the specific exemption description. The exemption was therefore denied, and countervailing duty was sustained. The stated principle is that an exemption notification must be applied strictly according to the specific description of the goods in the entry. Case-Laws Customs Mon, 29 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92635