https://www.taxtmi.com/caselaws?id=93015 A conditional customs exemption notification confined relief to State Fisheries Corporations or State-recognised Fisheries Co-operative Federations importing outboard motors under Heading 84.07. Because the appellants did not fall within that named class, they were ineligible for both exemption and refund. The claim could not be sustained on general purpose, equity, or liberal construction, as the issue was one of threshold eligibility rather than procedural defect. Authorities on broad interpretation of exemption notifications were therefore inapplicable, and the claim failed. en-us Thu, 12 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 17:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93015 A conditional customs exemption notification confined relief to State Fisheries Corporations or State-recognised Fisheries Co-operative Federations importing outboard motors under Heading 84.07. Because the appellants did not fall within that named class, they were ineligible for both exemption and refund. The claim could not be sustained on general purpose, equity, or liberal construction, as the issue was one of threshold eligibility rather than procedural defect. Authorities on broad interpretation of exemption notifications were therefore inapplicable, and the claim failed. Case-Laws Customs Thu, 12 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93015