https://www.taxtmi.com/caselaws?id=205526 Imported nonene did not qualify as naphtha for exemption or concessional customs duty under the relevant notifications. The notifications were construed strictly, so the benefit could extend only to goods clearly answering the description used. On the chemical evidence, nonene was treated as a distinct hydrocarbon and not the same commodity as naphtha, which is a petroleum distillate mixture of hydrocarbons. The conclusion was that the imported goods were not entitled to the claimed exemption or concessional rate. en-us Thu, 06 Jan 2011 00:00:00 +0530 Wed, 17 Aug 2011 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205526 Imported nonene did not qualify as naphtha for exemption or concessional customs duty under the relevant notifications. The notifications were construed strictly, so the benefit could extend only to goods clearly answering the description used. On the chemical evidence, nonene was treated as a distinct hydrocarbon and not the same commodity as naphtha, which is a petroleum distillate mixture of hydrocarbons. The conclusion was that the imported goods were not entitled to the claimed exemption or concessional rate. Case-Laws Customs Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205526