https://www.taxtmi.com/caselaws?id=271433 A textile machinery import was treated as eligible for concessional customs duty under Notification No. 21/2002-Cus even though the import documents did not exactly match the notification description. The exemption entry was read purposively, and the machine was held to fall within the relevant process-based entry because a narrow reading would defeat the benefit and make the exemption ineffective for the textile industry. On that construction, denial of concessional duty was unsustainable and the importer was entitled to the benefit. en-us Wed, 30 Dec 2015 00:00:00 +0530 Mon, 09 May 2016 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271433 A textile machinery import was treated as eligible for concessional customs duty under Notification No. 21/2002-Cus even though the import documents did not exactly match the notification description. The exemption entry was read purposively, and the machine was held to fall within the relevant process-based entry because a narrow reading would defeat the benefit and make the exemption ineffective for the textile industry. On that construction, denial of concessional duty was unsustainable and the importer was entitled to the benefit. Case-Laws Customs Wed, 30 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271433