https://www.taxtmi.com/caselaws?id=268649 An exemption notification must be construed strictly and cannot be extended by analogy to goods not expressly covered by its terms. On that basis, the benefit of Notification No. 21/2002-Cus. and condition 28B, which related to zinc metal, was held inapplicable to imported reprocessed palladium catalyst. The declared value was also rejected, and re-determination on the basis of contemporary import data under the Customs Valuation Rules, 1988 was upheld as proper. en-us Mon, 11 May 2015 00:00:00 +0530 Wed, 24 Feb 2016 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268649 An exemption notification must be construed strictly and cannot be extended by analogy to goods not expressly covered by its terms. On that basis, the benefit of Notification No. 21/2002-Cus. and condition 28B, which related to zinc metal, was held inapplicable to imported reprocessed palladium catalyst. The declared value was also rejected, and re-determination on the basis of contemporary import data under the Customs Valuation Rules, 1988 was upheld as proper. Case-Laws Customs Mon, 11 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268649