https://www.taxtmi.com/caselaws?id=253381 A catalyst imported for use in a fertilizer plant was held outside Notification No. 16/2000-Cus because the exemption covered machinery, instruments, apparatus, appliances, their parts, and raw materials for their manufacture, as well as specified spare parts and consumables for renovation, modernisation or maintenance. The catalyst was treated as a chemical used to trigger a reaction, not as goods falling within those exempt categories. The notification was required to be construed strictly at the eligibility stage, and the certificate from the Department of Fertilizers could not expand the scope of the exemption. Accordingly, exemption was unavailable and the refund claim based on that exemption was not maintainable. en-us Thu, 25 Sep 2014 00:00:00 +0530 Thu, 04 Jun 2015 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253381 A catalyst imported for use in a fertilizer plant was held outside Notification No. 16/2000-Cus because the exemption covered machinery, instruments, apparatus, appliances, their parts, and raw materials for their manufacture, as well as specified spare parts and consumables for renovation, modernisation or maintenance. The catalyst was treated as a chemical used to trigger a reaction, not as goods falling within those exempt categories. The notification was required to be construed strictly at the eligibility stage, and the certificate from the Department of Fertilizers could not expand the scope of the exemption. Accordingly, exemption was unavailable and the refund claim based on that exemption was not maintainable. Case-Laws Customs Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253381