https://www.taxtmi.com/caselaws?id=275458 Exemption or concessional-tax notifications linked to tariff headings must be construed strictly, and only goods specifically and restrictively described in the notification can qualify for the benefit. Applied to Crysol CU and its variants, the products were found to be blended composite solvents that did not match the notified descriptions for halogenated derivatives of hydrocarbons or the specific Heading 3814 entry for reducers and blanket wash/roller wash used in printing. They were therefore treated as outside Schedule Entry C-54 and assessable under the residuary entry E-1. Prospective effect was also refused because the notification and tariff scheme were clear and no compelling circumstance justified relief. en-us Fri, 07 Jul 2017 00:00:00 +0530 Thu, 04 Oct 2018 10:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275458 Exemption or concessional-tax notifications linked to tariff headings must be construed strictly, and only goods specifically and restrictively described in the notification can qualify for the benefit. Applied to Crysol CU and its variants, the products were found to be blended composite solvents that did not match the notified descriptions for halogenated derivatives of hydrocarbons or the specific Heading 3814 entry for reducers and blanket wash/roller wash used in printing. They were therefore treated as outside Schedule Entry C-54 and assessable under the residuary entry E-1. Prospective effect was also refused because the notification and tariff scheme were clear and no compelling circumstance justified relief. Case-Laws VAT and Sales Tax Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275458