https://www.taxtmi.com/caselaws?id=112342 Imported Maduramicin Ammonium 2% Premix was treated as covered by the exemption entry because the product was understood in trade parlance as Maduramicin Ammonium for purposes of the notification. The exemption provision was construed in light of the article as marketed and handled in trade, and any doubt in the taxing notification was resolved in favour of the assessee. The lower authorities' denial of exemption was not sustained, and the appellant was held entitled to the benefit of Notification No. 11/97-Cus. The impugned order was set aside and the appeal succeeded. 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 Imported Maduramicin Ammonium 2% Premix was treated as covered by the exemption entry because the product was understood in trade parlance as Maduramicin Ammonium for purposes of the notification. The exemption provision was construed in light of the article as marketed and handled in trade, and any doubt in the taxing notification was resolved in favour of the assessee. The lower authorities' denial of exemption was not sustained, and the appellant was held entitled to the benefit of Notification No. 11/97-Cus. The impugned order was set aside and the appeal succeeded. Case-Laws Customs Wed, 14 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112342