https://www.taxtmi.com/caselaws?id=98007 Imported PVC tiles used in an export processing zone unit were treated as eligible for exemption under the notification because the goods were permitted by the Development Commissioner and were shown to be required for the manufacturing activity. The notification extended duty-free benefit to goods used in connection with manufacturing or packaging of electronic goods for export, including fixtures and related items, and the absence of a definition of "fixture" led to a liberal construction in favour of the assessee. The Revenue's challenge therefore failed, and the tiles were accepted as covered by the exemption. en-us Thu, 26 Oct 1989 00:00:00 +0530 Wed, 18 Jan 2012 17:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98007 Imported PVC tiles used in an export processing zone unit were treated as eligible for exemption under the notification because the goods were permitted by the Development Commissioner and were shown to be required for the manufacturing activity. The notification extended duty-free benefit to goods used in connection with manufacturing or packaging of electronic goods for export, including fixtures and related items, and the absence of a definition of "fixture" led to a liberal construction in favour of the assessee. The Revenue's challenge therefore failed, and the tiles were accepted as covered by the exemption. Case-Laws Customs Thu, 26 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98007