https://www.taxtmi.com/caselaws?id=105828 Goods imported under Heading 98.01 for project import purposes could not claim auxiliary duty exemption under Notification No. 187/86-Cus. because the notification applied only to goods falling within the specified tariff chapters and did not expressly cover Heading 98.01. Auxiliary duty was treated as an independent levy, so an exemption available for basic customs duty could not be extended by implication. The existence of a separate notification covering Heading 98.01 reinforced that the earlier notification did not apply. The governing principle is that an exemption notification must be construed strictly according to its express terms, and relief cannot be granted where the relevant tariff heading is not included. en-us Tue, 11 Nov 1997 00:00:00 +0530 Sat, 10 Mar 2012 11:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105828 Goods imported under Heading 98.01 for project import purposes could not claim auxiliary duty exemption under Notification No. 187/86-Cus. because the notification applied only to goods falling within the specified tariff chapters and did not expressly cover Heading 98.01. Auxiliary duty was treated as an independent levy, so an exemption available for basic customs duty could not be extended by implication. The existence of a separate notification covering Heading 98.01 reinforced that the earlier notification did not apply. The governing principle is that an exemption notification must be construed strictly according to its express terms, and relief cannot be granted where the relevant tariff heading is not included. Case-Laws Customs Tue, 11 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105828