https://www.taxtmi.com/caselaws?id=338383 An exemption notification for a drinking water supply project must be applied strictly according to its terms, so relief is available only to the units or items expressly covered and not to every good used in the project. On that construction, ductile iron pipes imported for the project did not qualify under Serial No. 26 of Notification No. 42/96 or Heading 98.01. The Court also noted that an identical controversy had already been decided against the assessee in relation to Notification No. 21/2002-Cus. The substantial question of law was answered against the assessee and in favour of the Revenue. en-us Mon, 23 Jan 2017 00:00:00 +0530 Sat, 19 Aug 2017 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338383 An exemption notification for a drinking water supply project must be applied strictly according to its terms, so relief is available only to the units or items expressly covered and not to every good used in the project. On that construction, ductile iron pipes imported for the project did not qualify under Serial No. 26 of Notification No. 42/96 or Heading 98.01. The Court also noted that an identical controversy had already been decided against the assessee in relation to Notification No. 21/2002-Cus. The substantial question of law was answered against the assessee and in favour of the Revenue. Case-Laws Customs Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338383