https://www.taxtmi.com/caselaws?id=100210 An exemption notification must be construed strictly, and imported goods are classified by their condition at the time of import. Polyurethane granules and powder brought in for laying athletic tracks were treated as raw materials, not as finished synthetic tracks or artificial surfaces, so they did not fall within the scope of Notification No. 109/94-Customs. A certificate produced under the sports department scheme could not expand the customs exemption, and a later notification extending relief to goods for laying tracks indicated that such materials were not covered earlier. The claimed exemption was therefore unavailable, although only partial pre-deposit was directed on the facts. en-us Thu, 26 Jul 2001 00:00:00 +0530 Tue, 31 Jan 2012 15:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100210 An exemption notification must be construed strictly, and imported goods are classified by their condition at the time of import. Polyurethane granules and powder brought in for laying athletic tracks were treated as raw materials, not as finished synthetic tracks or artificial surfaces, so they did not fall within the scope of Notification No. 109/94-Customs. A certificate produced under the sports department scheme could not expand the customs exemption, and a later notification extending relief to goods for laying tracks indicated that such materials were not covered earlier. The claimed exemption was therefore unavailable, although only partial pre-deposit was directed on the facts. Case-Laws Customs Thu, 26 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100210