https://www.taxtmi.com/caselaws?id=167433 Exemption notifications are construed strictly, and the importer must show that each item is clearly covered or is an integral part of the exempted machine. Applying that approach, the automatic casting machine was treated differently because the notification expressly referred to casting machinery, but the boring machine, matrix drying units and milling machine were held to be only accessories and not integral component parts of the web-fed high speed letter press rotary, so concessional assessment was denied for those items. The penalty was also held unsustainable because the relevant documents had been disclosed and the record did not show wilful misstatement or suppression with intent to evade duty. en-us Tue, 12 Mar 1985 00:00:00 +0530 Fri, 19 Dec 2014 15:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167433 Exemption notifications are construed strictly, and the importer must show that each item is clearly covered or is an integral part of the exempted machine. Applying that approach, the automatic casting machine was treated differently because the notification expressly referred to casting machinery, but the boring machine, matrix drying units and milling machine were held to be only accessories and not integral component parts of the web-fed high speed letter press rotary, so concessional assessment was denied for those items. The penalty was also held unsustainable because the relevant documents had been disclosed and the record did not show wilful misstatement or suppression with intent to evade duty. Case-Laws Customs Tue, 12 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167433