https://www.taxtmi.com/caselaws?id=95713 An exemption notification was construed strictly and limited to the goods expressly covered by its terms. Imported oven parts, whose classification as parts was not challenged, could not be brought within a notification granting relief only to industrial and laboratory furnaces and ovens. The unchallenged classification remained decisive, and the benefit of the exemption could not be extended by implication to parts of an oven. As a result, the claim for auxiliary duty exemption was rejected and the order upholding that denial was sustained. en-us Fri, 18 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 14:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95713 An exemption notification was construed strictly and limited to the goods expressly covered by its terms. Imported oven parts, whose classification as parts was not challenged, could not be brought within a notification granting relief only to industrial and laboratory furnaces and ovens. The unchallenged classification remained decisive, and the benefit of the exemption could not be extended by implication to parts of an oven. As a result, the claim for auxiliary duty exemption was rejected and the order upholding that denial was sustained. Case-Laws Customs Fri, 18 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95713