https://www.taxtmi.com/caselaws?id=201591 Exemption notifications are construed strictly, and relief cannot be extended beyond the specific description chosen by the legislature or delegate. Although imported Cutch is a variety of catechu and an extract from the Acacia tree, the entry in Notification No. 76/86-C.E. covered only "Katha (Catechu)". Because the notification named that particular variety, the broader catechu classification was insufficient to claim exemption. The imported Cutch was therefore held ineligible for the notified benefit, and denial of exemption was upheld. en-us Fri, 24 Sep 2010 00:00:00 +0530 Wed, 19 Jan 2011 23:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201591 Exemption notifications are construed strictly, and relief cannot be extended beyond the specific description chosen by the legislature or delegate. Although imported Cutch is a variety of catechu and an extract from the Acacia tree, the entry in Notification No. 76/86-C.E. covered only "Katha (Catechu)". Because the notification named that particular variety, the broader catechu classification was insufficient to claim exemption. The imported Cutch was therefore held ineligible for the notified benefit, and denial of exemption was upheld. Case-Laws Customs Fri, 24 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201591