https://www.taxtmi.com/caselaws?id=360683 Customs duty exemption entries must be strictly construed, and a Metropolitan Development Authority could not be read into the phrase "road construction corporation" absent express wording. The notification separately referred to Metropolitan Development Authorities only after the 2012 amendment, indicating that the two expressions were distinct and that the later insertion expanded, rather than clarified, the benefit. Applying expressio unius est exclusio alterius, goods imported for a contract awarded by MMRDA did not qualify for exemption under Notification No. 21/2002-Cus. The importer was therefore not entitled to customs duty exemption, and the appeal was allowed while the exemption claim was rejected. en-us Fri, 18 May 2018 00:00:00 +0530 Mon, 21 May 2018 11:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360683 Customs duty exemption entries must be strictly construed, and a Metropolitan Development Authority could not be read into the phrase "road construction corporation" absent express wording. The notification separately referred to Metropolitan Development Authorities only after the 2012 amendment, indicating that the two expressions were distinct and that the later insertion expanded, rather than clarified, the benefit. Applying expressio unius est exclusio alterius, goods imported for a contract awarded by MMRDA did not qualify for exemption under Notification No. 21/2002-Cus. The importer was therefore not entitled to customs duty exemption, and the appeal was allowed while the exemption claim was rejected. Case-Laws Customs Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360683