https://www.taxtmi.com/caselaws?id=377891 Exemption notifications must be construed strictly, and the machine must satisfy the qualifying description on its own terms. An electronic paver finisher imported with bolt-on extensions was held not to meet the requirement of a machine capable of laying bituminous pavement of 7 metres and above because its basic width was only 3 to 6 metres and the wider capability depended on separate extensions. The notification's subcontractor condition also required the importer to be specifically named in the relevant contract; mere NHAI approval as a subcontractor was not enough. The exemption claim therefore failed on both grounds. en-us Wed, 19 Dec 2018 00:00:00 +0530 Fri, 05 Apr 2019 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377891 Exemption notifications must be construed strictly, and the machine must satisfy the qualifying description on its own terms. An electronic paver finisher imported with bolt-on extensions was held not to meet the requirement of a machine capable of laying bituminous pavement of 7 metres and above because its basic width was only 3 to 6 metres and the wider capability depended on separate extensions. The notification's subcontractor condition also required the importer to be specifically named in the relevant contract; mere NHAI approval as a subcontractor was not enough. The exemption claim therefore failed on both grounds. Case-Laws Customs Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377891