https://www.taxtmi.com/caselaws?id=262573 Imported ultrasound systems were held to fall outside Notification No. 16/2000-Cus where the notification specified only particular ultrasonic equipment such as A scan and pacchy meters. The Court applied strict construction to exemption notifications and rejected the argument that systems with additional functions, including B scan or M scan features, remained exempt merely because they contained an A scan component. It also treated the deletion of earlier equipment references in later notifications as significant to the scope of the exemption. The matters on limitation and another notification were left for further Tribunal consideration. en-us Thu, 06 Aug 2015 00:00:00 +0530 Wed, 07 Oct 2015 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262573 Imported ultrasound systems were held to fall outside Notification No. 16/2000-Cus where the notification specified only particular ultrasonic equipment such as A scan and pacchy meters. The Court applied strict construction to exemption notifications and rejected the argument that systems with additional functions, including B scan or M scan features, remained exempt merely because they contained an A scan component. It also treated the deletion of earlier equipment references in later notifications as significant to the scope of the exemption. The matters on limitation and another notification were left for further Tribunal consideration. Case-Laws Customs Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262573