https://www.taxtmi.com/caselaws?id=124151 Customs exemption under Notification No. 224/85-Cus. was confined to industrial sewing needles with a leather point, and the benefit had to be construed strictly. On the catalogue, samples and end-use material, the imported ORANGE series needles were shown to be suited to knit fabrics, hosiery and similar textile goods, not to stitching hard leather or comparable materials. Because they lacked the specified leather-point characteristic, they did not meet the notification description and could not claim exemption. en-us Wed, 20 Aug 2008 00:00:00 +0530 Wed, 26 Sep 2012 10:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124151 Customs exemption under Notification No. 224/85-Cus. was confined to industrial sewing needles with a leather point, and the benefit had to be construed strictly. On the catalogue, samples and end-use material, the imported ORANGE series needles were shown to be suited to knit fabrics, hosiery and similar textile goods, not to stitching hard leather or comparable materials. Because they lacked the specified leather-point characteristic, they did not meet the notification description and could not claim exemption. Case-Laws Customs Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124151