https://www.taxtmi.com/caselaws?id=112342 Classification and exemption entitlement for Maduramicin Ammonium 2% Premix depended on the product's identity in trade and the construction of the relevant exemption entry. Trade understanding treated the premix as synonymous with Maduramicin Ammonium for notification purposes. Where the taxing or exemption provision admitted doubt, the interpretation favourable to the assessee applied. The imported goods therefore qualified for the exemption under Notification No. 11/97-Cus., and denial of the benefit was not sustained. en-us Wed, 14 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 16:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112342 Classification and exemption entitlement for Maduramicin Ammonium 2% Premix depended on the product's identity in trade and the construction of the relevant exemption entry. Trade understanding treated the premix as synonymous with Maduramicin Ammonium for notification purposes. Where the taxing or exemption provision admitted doubt, the interpretation favourable to the assessee applied. The imported goods therefore qualified for the exemption under Notification No. 11/97-Cus., and denial of the benefit was not sustained. Case-Laws Customs Wed, 14 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112342