https://www.taxtmi.com/caselaws?id=374521 An exemption notification for Aviation Turbine Fuel was construed strictly on its own terms, and the benefit granted for Basic Customs Duty was not read as extending to Additional Duty of Customs merely because Column 5 contained a dash instead of "Nil". Explanatory notes to the Customs Tariff could not be imported to enlarge the scope of the notification, even where the column structure appeared similar. Any ambiguity had to be resolved against the assessee. The exemption was therefore held not to apply to Additional Duty of Customs, and the Revenue's interpretation was upheld. en-us Thu, 20 Dec 2018 00:00:00 +0530 Mon, 04 Feb 2019 07:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374521 An exemption notification for Aviation Turbine Fuel was construed strictly on its own terms, and the benefit granted for Basic Customs Duty was not read as extending to Additional Duty of Customs merely because Column 5 contained a dash instead of "Nil". Explanatory notes to the Customs Tariff could not be imported to enlarge the scope of the notification, even where the column structure appeared similar. Any ambiguity had to be resolved against the assessee. The exemption was therefore held not to apply to Additional Duty of Customs, and the Revenue's interpretation was upheld. Case-Laws Customs Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374521