https://www.taxtmi.com/caselaws?id=106175 Concessional customs exemption under Notification No. 20/95-Cus. was available for the imported catalyst because the exclusion for nickel based naphtha steam reformation catalyst was construed strictly. Product literature, supplier descriptions, certificates and expert opinion showed the goods were suitable only for pre-reforming at lower temperature, not steam reforming. The record did not establish that the goods fell within the exclusion, and the contrary inference drawn by the lower authority was rejected. The catalyst was therefore eligible for the notification benefit. en-us Wed, 06 Mar 2002 00:00:00 +0530 Mon, 12 Mar 2012 18:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106175 Concessional customs exemption under Notification No. 20/95-Cus. was available for the imported catalyst because the exclusion for nickel based naphtha steam reformation catalyst was construed strictly. Product literature, supplier descriptions, certificates and expert opinion showed the goods were suitable only for pre-reforming at lower temperature, not steam reforming. The record did not establish that the goods fell within the exclusion, and the contrary inference drawn by the lower authority was rejected. The catalyst was therefore eligible for the notification benefit. Case-Laws Customs Wed, 06 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106175