https://www.taxtmi.com/caselaws?id=348754 Glazed newsprint imported under Chapter 48 was treated as eligible for exemption under Sl. No. 154 of Notification No. 21/2002-Cus., because the surface roughness condition in Chapter Note 4 was not applied rigidly to glazed newsprint. The goods had been glazed, reducing roughness, and the broader scheme of Chapter Note 3, the HSN explanatory notes, and the stated budgetary intent supported inclusion within the exemption entry. Legislative intent was given primacy over a narrow reading of the chapter notes, and the denial of exemption was held unsustainable. en-us Tue, 26 Sep 2017 00:00:00 +0530 Thu, 07 Mar 2019 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348754 Glazed newsprint imported under Chapter 48 was treated as eligible for exemption under Sl. No. 154 of Notification No. 21/2002-Cus., because the surface roughness condition in Chapter Note 4 was not applied rigidly to glazed newsprint. The goods had been glazed, reducing roughness, and the broader scheme of Chapter Note 3, the HSN explanatory notes, and the stated budgetary intent supported inclusion within the exemption entry. Legislative intent was given primacy over a narrow reading of the chapter notes, and the denial of exemption was held unsustainable. Case-Laws Customs Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348754