https://www.taxtmi.com/caselaws?id=387878 Exemption notifications for customs duty must be construed strictly, and any ambiguity is resolved in favour of the revenue. Imported road construction machinery was treated as falling within the same class of goods considered by the Supreme Court in an earlier decision, where exemption was denied because the importer was not the contracting person or otherwise within the eligible category under the notification. A later TRU clarification could not override the law declared by the Supreme Court, since departmental circulars bind officers but cannot prevail over judicial interpretation. The claimed exemption was therefore not available, and reliance on the subsequent clarification was rejected. en-us Fri, 01 Nov 2019 00:00:00 +0530 Tue, 17 Mar 2020 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387878 Exemption notifications for customs duty must be construed strictly, and any ambiguity is resolved in favour of the revenue. Imported road construction machinery was treated as falling within the same class of goods considered by the Supreme Court in an earlier decision, where exemption was denied because the importer was not the contracting person or otherwise within the eligible category under the notification. A later TRU clarification could not override the law declared by the Supreme Court, since departmental circulars bind officers but cannot prevail over judicial interpretation. The claimed exemption was therefore not available, and reliance on the subsequent clarification was rejected. Case-Laws Customs Fri, 01 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387878