https://www.taxtmi.com/caselaws?id=109741 Imported sulphur qualified for exemption under Notification No. 7/92-Customs where the evidence showed it was in powder form. The distinction was treated as one of physical form, not purity or trade description, so goods described as crude sulphur could still fall within the exemption for sulphur powder. The record, including the certificate and test report, supported the finding that the goods were powder. The argument based on amendment and retrospective clarification was not necessary to decide because entitlement turned on the nature of the goods at import. en-us Wed, 27 Feb 2002 00:00:00 +0530 Wed, 11 Apr 2012 16:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109741 Imported sulphur qualified for exemption under Notification No. 7/92-Customs where the evidence showed it was in powder form. The distinction was treated as one of physical form, not purity or trade description, so goods described as crude sulphur could still fall within the exemption for sulphur powder. The record, including the certificate and test report, supported the finding that the goods were powder. The argument based on amendment and retrospective clarification was not necessary to decide because entitlement turned on the nature of the goods at import. Case-Laws Customs Wed, 27 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109741