https://www.taxtmi.com/highlights?id=62150 Interpretation of statute - When the Entry in question specifically provides for exemption to the goods described as “Hank Yarn” without any ambiguity or qualification, its import cannot be restricted by describing it as being available only for the hank form of one raw material like cotton nor could it be restricted with reference to its user industry. - SC en-us Fri, 25 Feb 2022 14:26:39 +0530 Fri, 25 Feb 2022 14:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62150 Interpretation of statute - When the Entry in question specifically provides for exemption to the goods described as “Hank Yarn” without any ambiguity or qualification, its import cannot be restricted by describing it as being available only for the hank form of one raw material like cotton nor could it be restricted with reference to its user industry. - SC Highlights VAT and Sales Tax Fri, 25 Feb 2022 14:26:39 +0530 https://www.taxtmi.com/highlights?id=62150