https://www.taxtmi.com/caselaws?id=101495 Concessional duty under Notification No. 23/98 was confined to insoles, midsoles and sheets thereof for use in the leather industry, and exemption notifications had to be applied strictly. The imported material was described as insole material sheets but was found to be in rolled form, so it did not answer the specific description in the notification. Expert opinions produced by the importer did not establish that the goods fell within the notified category. The claim for concessional duty therefore failed, and the goods were held not to be covered by Notification No. 23/98. en-us Mon, 25 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 18:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101495 Concessional duty under Notification No. 23/98 was confined to insoles, midsoles and sheets thereof for use in the leather industry, and exemption notifications had to be applied strictly. The imported material was described as insole material sheets but was found to be in rolled form, so it did not answer the specific description in the notification. Expert opinions produced by the importer did not establish that the goods fell within the notified category. The claim for concessional duty therefore failed, and the goods were held not to be covered by Notification No. 23/98. Case-Laws Central Excise Mon, 25 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101495