https://www.taxtmi.com/caselaws?id=342809 The symbol "-" in column 5 of Notification No. 17/2001-Cus. was construed as nil additional duty of customs, not as an invitation to apply the merit rate. Reading the notification as a whole and applying the plain meaning rule, the text was treated as controlling where the notification expressly used "Nil" or a positive rate in other entries and did not provide any clarification that "-" meant otherwise. The importer was therefore entitled to exemption from additional duty on the imported machinery. en-us Wed, 26 Apr 2017 00:00:00 +0530 Mon, 29 Jan 2018 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342809 The symbol "-" in column 5 of Notification No. 17/2001-Cus. was construed as nil additional duty of customs, not as an invitation to apply the merit rate. Reading the notification as a whole and applying the plain meaning rule, the text was treated as controlling where the notification expressly used "Nil" or a positive rate in other entries and did not provide any clarification that "-" meant otherwise. The importer was therefore entitled to exemption from additional duty on the imported machinery. Case-Laws Customs Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342809