https://www.taxtmi.com/caselaws?id=99476 Exemption notifications are to be strictly construed, and goods qualify only when the notified description clearly covers them. The amendment to the notification removed the earlier exemption for stamping foils, and there was no remaining entry exempting pigment finish for leather. The respondent's material did not establish that stamping foils and pigment finish were the same product; shared use in the leather industry was insufficient to treat them as identical, and the chemical reports did not prove equivalence. The claim to exemption therefore failed, and the assessment order was restored. en-us Fri, 09 Mar 2001 00:00:00 +0530 Fri, 27 Jan 2012 14:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99476 Exemption notifications are to be strictly construed, and goods qualify only when the notified description clearly covers them. The amendment to the notification removed the earlier exemption for stamping foils, and there was no remaining entry exempting pigment finish for leather. The respondent's material did not establish that stamping foils and pigment finish were the same product; shared use in the leather industry was insufficient to treat them as identical, and the chemical reports did not prove equivalence. The claim to exemption therefore failed, and the assessment order was restored. Case-Laws Customs Fri, 09 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99476