https://www.taxtmi.com/highlights?id=31554 An exemption notification is to be interpreted in line with the words employed by it and not on any other basis; and that a person who claims exemption or concession, must establish clearly that he is covered by the provisions contained therein. - AT en-us Wed, 05 Oct 2016 09:12:29 +0530 Wed, 05 Oct 2016 09:12:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31554 An exemption notification is to be interpreted in line with the words employed by it and not on any other basis; and that a person who claims exemption or concession, must establish clearly that he is covered by the provisions contained therein. - AT Highlights Customs Wed, 05 Oct 2016 09:12:29 +0530 https://www.taxtmi.com/highlights?id=31554