https://www.taxtmi.com/caselaws?id=275151 A taxing notification granting concessional coverage must be interpreted strictly, so only goods specifically matching the notified description can fall within it. Microcellular rubber sheets under tariff item 4008 1110 were covered by Schedule Entry C-54, but microcellular rubber tubes under tariff item 4009 1100 and Armasound sheets under tariff item 4008 1190 were not, because broader tariff grouping and functional similarity could not enlarge the notification. Microcellular rubber tubes also could not be treated as pipes under Schedule Entry C-72, as they were insulating material used for ducting and piping applications rather than for transport of liquids or gases. The excluded products therefore fell in the residuary entry. en-us Thu, 10 Nov 2016 00:00:00 +0530 Thu, 20 Sep 2018 06:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275151 A taxing notification granting concessional coverage must be interpreted strictly, so only goods specifically matching the notified description can fall within it. Microcellular rubber sheets under tariff item 4008 1110 were covered by Schedule Entry C-54, but microcellular rubber tubes under tariff item 4009 1100 and Armasound sheets under tariff item 4008 1190 were not, because broader tariff grouping and functional similarity could not enlarge the notification. Microcellular rubber tubes also could not be treated as pipes under Schedule Entry C-72, as they were insulating material used for ducting and piping applications rather than for transport of liquids or gases. The excluded products therefore fell in the residuary entry. Case-Laws VAT and Sales Tax Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275151