https://www.taxtmi.com/caselaws?id=204872 Exemption and concessional-duty notifications must be strictly satisfied, and benefit is unavailable unless every stipulated condition is met. After amendment of Notification No. 210/82-Cus., M/s. Oil and Natural Gas Commission was no longer a specified agency, so the importer could not claim the exemption for goods cleared after that amendment. The concessional rate under Notification No. 513/86-Cus. also failed because the import licence covered high carbon wire or rods, while the imported goods were brass-plated high carbon wires, creating a mismatch that did not satisfy the notification condition. The duty demand was therefore sustained and the appeal dismissed. en-us Tue, 02 Nov 2010 00:00:00 +0530 Wed, 01 Jun 2011 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204872 Exemption and concessional-duty notifications must be strictly satisfied, and benefit is unavailable unless every stipulated condition is met. After amendment of Notification No. 210/82-Cus., M/s. Oil and Natural Gas Commission was no longer a specified agency, so the importer could not claim the exemption for goods cleared after that amendment. The concessional rate under Notification No. 513/86-Cus. also failed because the import licence covered high carbon wire or rods, while the imported goods were brass-plated high carbon wires, creating a mismatch that did not satisfy the notification condition. The duty demand was therefore sustained and the appeal dismissed. Case-Laws Customs Tue, 02 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204872