https://www.taxtmi.com/caselaws?id=355912 Ethylene Vinyl Acetate imported by the appellant was held not to qualify for concessional customs duty under Notification No. 21/2002-Cus because, during the relevant period, the entry covered Ethyl Vinyl Acetate and not the imported commodity. The later amendment correcting the description could not be applied retrospectively to extend the exemption on the facts presented. The analysis reiterates that exemption notifications must be strictly construed, and the claimant must show clear coverage within the plain words of the notification. Accordingly, the concession was not available for the disputed imports. en-us Mon, 22 Jan 2018 00:00:00 +0530 Mon, 12 Nov 2018 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355912 Ethylene Vinyl Acetate imported by the appellant was held not to qualify for concessional customs duty under Notification No. 21/2002-Cus because, during the relevant period, the entry covered Ethyl Vinyl Acetate and not the imported commodity. The later amendment correcting the description could not be applied retrospectively to extend the exemption on the facts presented. The analysis reiterates that exemption notifications must be strictly construed, and the claimant must show clear coverage within the plain words of the notification. Accordingly, the concession was not available for the disputed imports. Case-Laws Customs Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355912