https://www.taxtmi.com/caselaws?id=3875 An exemption notification for concessional customs duty must be complied with strictly, and the prescribed condition of installing imported capital goods in the importer's factory cannot be expanded to include a laboratory. A later DGFT communication does not modify the Customs condition or dispense with factory installation. The commentary also notes that where imports are made against bond and the notification requires completion of installation within the stipulated or extended period, a demand raised for non-fulfilment of the end-use condition is not treated as time-barred on the stated facts. The operative principle is strict construction of exemption notifications and rejection of liberal interpretation to relax a condition precedent. en-us Thu, 06 Dec 2007 00:00:00 +0530 Wed, 07 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3875 An exemption notification for concessional customs duty must be complied with strictly, and the prescribed condition of installing imported capital goods in the importer's factory cannot be expanded to include a laboratory. A later DGFT communication does not modify the Customs condition or dispense with factory installation. The commentary also notes that where imports are made against bond and the notification requires completion of installation within the stipulated or extended period, a demand raised for non-fulfilment of the end-use condition is not treated as time-barred on the stated facts. The operative principle is strict construction of exemption notifications and rejection of liberal interpretation to relax a condition precedent. Case-Laws Customs Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3875