https://www.taxtmi.com/caselaws?id=96026 An exemption notification that covered only ocean-going vessels, excluding vessels imported for breaking up, did not extend to separately imported spares because the text made no reference to spares. Arguments based on the meaning of spares, Section 87 of the Customs Act, 1962, and later exemption notifications were rejected as irrelevant where the governing notification was clear and unambiguous. The imported spares were therefore outside the exemption and duty relief was denied. en-us Wed, 30 May 2001 00:00:00 +0530 Fri, 16 Dec 2011 16:43:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96026 An exemption notification that covered only ocean-going vessels, excluding vessels imported for breaking up, did not extend to separately imported spares because the text made no reference to spares. Arguments based on the meaning of spares, Section 87 of the Customs Act, 1962, and later exemption notifications were rejected as irrelevant where the governing notification was clear and unambiguous. The imported spares were therefore outside the exemption and duty relief was denied. Case-Laws Customs Wed, 30 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96026