https://www.taxtmi.com/caselaws?id=172303 Imported UPS, measuring instruments and grinding wheels qualified for exemption under Notification No. 11/97, as amended, only if they fell within Serial No. 144A of List 8A and were required for setting up a crude petroleum refinery. The entry was construed strictly, and the refinery end-use requirement was treated as part of the description itself. Because the importers were traders, the goods were brought in for stock and trade, and no material showed intended use in refinery set-up, the threshold condition for exemption was not satisfied. The exemption therefore was not available. en-us Thu, 11 Jun 1998 00:00:00 +0530 Tue, 18 Aug 2015 18:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172303 Imported UPS, measuring instruments and grinding wheels qualified for exemption under Notification No. 11/97, as amended, only if they fell within Serial No. 144A of List 8A and were required for setting up a crude petroleum refinery. The entry was construed strictly, and the refinery end-use requirement was treated as part of the description itself. Because the importers were traders, the goods were brought in for stock and trade, and no material showed intended use in refinery set-up, the threshold condition for exemption was not satisfied. The exemption therefore was not available. Case-Laws Customs Thu, 11 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172303