https://www.taxtmi.com/caselaws?id=236103 A taxing exemption notification must be construed literally, and the condition that the imported goods be used in the importer's own factory was treated as satisfied on the basis of binding precedent. On that construction, imported indigo powder 94 percent wettable qualified for exemption from countervailing duty under Entry 67 of Notification No. 04/2006-CE. The denial of exemption was therefore unsustainable, and the impugned order was set aside with consequential relief. en-us Thu, 09 May 2013 00:00:00 +0530 Wed, 14 Aug 2013 08:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236103 A taxing exemption notification must be construed literally, and the condition that the imported goods be used in the importer's own factory was treated as satisfied on the basis of binding precedent. On that construction, imported indigo powder 94 percent wettable qualified for exemption from countervailing duty under Entry 67 of Notification No. 04/2006-CE. The denial of exemption was therefore unsustainable, and the impugned order was set aside with consequential relief. Case-Laws Customs Thu, 09 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236103