https://www.taxtmi.com/caselaws?id=258925 Imported insulating or taping material did not qualify for customs exemption under Notification No. 25/99-Cus. when used to manufacture degaussing coils, because the notification granted relief only for the specified raw material used in making the finished goods named against it. The text treats degaussing coil and inductor as distinct entries within the notification, so a degaussing coil could not be equated with an inductor, and insulating material could not be stretched to cover wire. The scope of a concessional exemption cannot be enlarged beyond its express terms, so the exemption was unavailable and the appeal was dismissed. en-us Thu, 27 Mar 2014 00:00:00 +0530 Tue, 16 Jun 2015 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258925 Imported insulating or taping material did not qualify for customs exemption under Notification No. 25/99-Cus. when used to manufacture degaussing coils, because the notification granted relief only for the specified raw material used in making the finished goods named against it. The text treats degaussing coil and inductor as distinct entries within the notification, so a degaussing coil could not be equated with an inductor, and insulating material could not be stretched to cover wire. The scope of a concessional exemption cannot be enlarged beyond its express terms, so the exemption was unavailable and the appeal was dismissed. Case-Laws Customs Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258925