https://www.taxtmi.com/caselaws?id=98323 Exemption notifications must be applied according to their plain wording, and an exclusion cannot be expanded by intendment. On that construction, the imported power project was treated as eligible for the concessional duty under Sl. No. 206(iv) of Notification No. 36/96-Cus., because the record did not show that the project was one engaged in activities other than power generation. Separately, design and engineering charges undertaken outside India were includible in assessable value only to the extent they were genuine design and engineering costs under the valuation rules; erection, testing and commissioning costs were excluded, and the exact quantum was left for redetermination at final assessment. en-us Thu, 10 Aug 2000 00:00:00 +0530 Fri, 20 Jan 2012 11:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98323 Exemption notifications must be applied according to their plain wording, and an exclusion cannot be expanded by intendment. On that construction, the imported power project was treated as eligible for the concessional duty under Sl. No. 206(iv) of Notification No. 36/96-Cus., because the record did not show that the project was one engaged in activities other than power generation. Separately, design and engineering charges undertaken outside India were includible in assessable value only to the extent they were genuine design and engineering costs under the valuation rules; erection, testing and commissioning costs were excluded, and the exact quantum was left for redetermination at final assessment. Case-Laws Customs Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98323