https://www.taxtmi.com/caselaws?id=365832 Exemption under Notification No. 25/2002-Customs for CD/CD-R/DVD/DVD-R manufacturing machinery or replication lines applies only where the imported goods constitute the specified complete line or machinery set. Where an importer brings in only some of the prescribed machines and not the full replication line, the claim does not fall squarely within the notification. The governing principle is strict construction of exemption notifications: the claimant must clearly establish entitlement, and any ambiguity is resolved in favour of the revenue. On that basis, partial import was held insufficient to qualify for the exemption. en-us Wed, 08 Aug 2018 00:00:00 +0530 Thu, 17 Jan 2019 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365832 Exemption under Notification No. 25/2002-Customs for CD/CD-R/DVD/DVD-R manufacturing machinery or replication lines applies only where the imported goods constitute the specified complete line or machinery set. Where an importer brings in only some of the prescribed machines and not the full replication line, the claim does not fall squarely within the notification. The governing principle is strict construction of exemption notifications: the claimant must clearly establish entitlement, and any ambiguity is resolved in favour of the revenue. On that basis, partial import was held insufficient to qualify for the exemption. Case-Laws Customs Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365832