https://www.taxtmi.com/caselaws?id=198502 Toner cartridges imported for laser printers were outside the concessional customs benefit framed for ink cartridges. The notification was construed strictly, so an exemption or concession could not be extended by implication to goods not expressly covered or intended to be covered. The subsequent amendment also applied only to ink cartridges, and its benefit operated prospectively from the date of issue unless made retrospective. On that basis, the claim to duty concession for toner cartridges failed. en-us Mon, 26 Sep 2016 00:00:00 +0530 Fri, 02 Feb 2018 09:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198502 Toner cartridges imported for laser printers were outside the concessional customs benefit framed for ink cartridges. The notification was construed strictly, so an exemption or concession could not be extended by implication to goods not expressly covered or intended to be covered. The subsequent amendment also applied only to ink cartridges, and its benefit operated prospectively from the date of issue unless made retrospective. On that basis, the claim to duty concession for toner cartridges failed. Case-Laws Customs Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198502