https://www.taxtmi.com/caselaws?id=111549 An exemption notification must be applied strictly according to its terms, and a benefit for complete photovoltaic systems cannot be extended to parts unless expressly covered. The imported goods were found to be only parts of photovoltaic systems, while Notification No. 36/96 at Sl. No. 152(c) covered solar cells, modules and photovoltaic systems for the manufacture of photovoltaic applications. On that clear wording, the exemption did not apply to the imported items, and the Revenue's challenge succeeded. The impugned order was set aside and the appeal was allowed. en-us Wed, 31 Mar 2004 00:00:00 +0530 Tue, 24 Apr 2012 10:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111549 An exemption notification must be applied strictly according to its terms, and a benefit for complete photovoltaic systems cannot be extended to parts unless expressly covered. The imported goods were found to be only parts of photovoltaic systems, while Notification No. 36/96 at Sl. No. 152(c) covered solar cells, modules and photovoltaic systems for the manufacture of photovoltaic applications. On that clear wording, the exemption did not apply to the imported items, and the Revenue's challenge succeeded. The impugned order was set aside and the appeal was allowed. Case-Laws Customs Wed, 31 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111549