https://www.taxtmi.com/caselaws?id=114288 The importer was entitled to exemption under Notification No. 176-Cus. for jumbo rolls of medical X-ray films because the goods fell within the notification's description and the prescribed condition was satisfied on the facts. The industrial licence required for slitting and confectioning of photo-sensitised materials from jumbo rolls was treated by the licensing authority as effective from an earlier date, so the importer was regarded as holding the licence at the time of import. The exemption condition could not be enlarged beyond its express terms, and medical X-ray films were not shown to fall outside the licence requirement. The duty demand was therefore not sustainable. en-us Sun, 09 Mar 2003 00:00:00 +0530 Mon, 14 May 2012 14:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114288 The importer was entitled to exemption under Notification No. 176-Cus. for jumbo rolls of medical X-ray films because the goods fell within the notification's description and the prescribed condition was satisfied on the facts. The industrial licence required for slitting and confectioning of photo-sensitised materials from jumbo rolls was treated by the licensing authority as effective from an earlier date, so the importer was regarded as holding the licence at the time of import. The exemption condition could not be enlarged beyond its express terms, and medical X-ray films were not shown to fall outside the licence requirement. The duty demand was therefore not sustainable. Case-Laws Customs Sun, 09 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114288