https://www.taxtmi.com/caselaws?id=109660 An exemption under Notification No. 489/86-Cus. was denied because the importer did not establish that the paper maker's felt needle punching machine fell within the composite felt making plant description or that it was imported for manufacture of jute products; the notification was construed strictly and the evidence showed use for paper maker's felts in the paper and newsprint industry. The allegation of misdeclaration for confiscation or penalty under the Customs Act, 1962 also failed because the record did not prove a false declaration, and the exemption dispute alone was insufficient to sustain penal consequences. en-us Tue, 25 Jan 1994 00:00:00 +0530 Wed, 11 Apr 2012 12:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109660 An exemption under Notification No. 489/86-Cus. was denied because the importer did not establish that the paper maker's felt needle punching machine fell within the composite felt making plant description or that it was imported for manufacture of jute products; the notification was construed strictly and the evidence showed use for paper maker's felts in the paper and newsprint industry. The allegation of misdeclaration for confiscation or penalty under the Customs Act, 1962 also failed because the record did not prove a false declaration, and the exemption dispute alone was insufficient to sustain penal consequences. Case-Laws Customs Tue, 25 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109660