https://www.taxtmi.com/caselaws?id=96043 An exemption under Notification No. 46/85-Cus. applied to imported horological brass strips because the notification and chapter notes did not define leaded brass strips in a way that excluded goods with only incidental lead content. Mere presence of lead was held insufficient to reclassify the goods as leaded brass strips without clear legal or factual basis, especially where the customs authorities relied on presumption and prior imports had been accepted under the same description. Compliance with the certificate requirement was also on record, and the later denial of the exemption was not justified. en-us Thu, 16 Nov 2000 00:00:00 +0530 Fri, 16 Dec 2011 17:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96043 An exemption under Notification No. 46/85-Cus. applied to imported horological brass strips because the notification and chapter notes did not define leaded brass strips in a way that excluded goods with only incidental lead content. Mere presence of lead was held insufficient to reclassify the goods as leaded brass strips without clear legal or factual basis, especially where the customs authorities relied on presumption and prior imports had been accepted under the same description. Compliance with the certificate requirement was also on record, and the later denial of the exemption was not justified. Case-Laws Customs Thu, 16 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96043