https://www.taxtmi.com/caselaws?id=187964 The tribunal upheld the denial of benefits under Sr. No. 9 of Notification No. 17/2001-Cus for imported single mirror gonio lens and 4 mirror mini gonio lens. The tribunal emphasized strict interpretation of exemption notifications, noting that the lenses were not explicitly included in the exemption list. The supporting letter provided did not establish their eligibility under the notification. Therefore, the appeal was dismissed, and the impugned order was upheld. en-us Wed, 18 Nov 2015 00:00:00 +0530 Mon, 14 Nov 2016 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187964 The tribunal upheld the denial of benefits under Sr. No. 9 of Notification No. 17/2001-Cus for imported single mirror gonio lens and 4 mirror mini gonio lens. The tribunal emphasized strict interpretation of exemption notifications, noting that the lenses were not explicitly included in the exemption list. The supporting letter provided did not establish their eligibility under the notification. Therefore, the appeal was dismissed, and the impugned order was upheld. Case-Laws Customs Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187964