https://www.taxtmi.com/caselaws?id=254057 Concessional customs duty under the notification applied only to ball clay used in manufacturing ceramic cores or substrates for resistors, so an importer using the goods for porcelain insulators could not claim the benefit. The exemption was held to require strict construction, and no words could be added to extend it beyond the specific notified use. The trade description of the finished product did not alter the limited scope of the entry, so the request for registration for import of ball clay for porcelain insulator manufacture was rejected. en-us Thu, 20 Nov 2014 00:00:00 +0530 Fri, 21 Aug 2015 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254057 Concessional customs duty under the notification applied only to ball clay used in manufacturing ceramic cores or substrates for resistors, so an importer using the goods for porcelain insulators could not claim the benefit. The exemption was held to require strict construction, and no words could be added to extend it beyond the specific notified use. The trade description of the finished product did not alter the limited scope of the entry, so the request for registration for import of ball clay for porcelain insulator manufacture was rejected. Case-Laws Customs Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254057