https://www.taxtmi.com/caselaws?id=201900 Imported goods were subject to a country-of-origin marking requirement under the Trade and Merchandise Marks Act, 1958, but the exemption notification was interpreted to cover the importer on the facts found. The Tribunal's view that the sewing machines were imported for use in manufacture, rather than for trade purposes, was treated as a plausible construction of the exemption clause and was accepted. On that basis, the exemption applied and the confiscation and penalty orders based solely on non-compliance with the marking requirement could not be sustained. en-us Wed, 25 Aug 2010 00:00:00 +0530 Thu, 18 Jul 2013 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201900 Imported goods were subject to a country-of-origin marking requirement under the Trade and Merchandise Marks Act, 1958, but the exemption notification was interpreted to cover the importer on the facts found. The Tribunal's view that the sewing machines were imported for use in manufacture, rather than for trade purposes, was treated as a plausible construction of the exemption clause and was accepted. On that basis, the exemption applied and the confiscation and penalty orders based solely on non-compliance with the marking requirement could not be sustained. Case-Laws Customs Wed, 25 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201900