https://www.taxtmi.com/caselaws?id=424422 Imported capital goods specifically covered by the tariff entries in Notification No. 25/2002-Cus remained eligible for exemption because the notification itself contained no restriction confining relief to IT or electronic industries. The text of the notification controlled its scope, and neither the heading nor the budget speech could be used to add a limitation not expressed in the notification. As the same issue had already been decided in the importer's favour for an earlier period, the later demand on the same reasoning was unsustainable. The recovery order was therefore set aside and the exemption claim succeeded. en-us Tue, 21 Jun 2022 00:00:00 +0530 Wed, 29 Jun 2022 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424422 Imported capital goods specifically covered by the tariff entries in Notification No. 25/2002-Cus remained eligible for exemption because the notification itself contained no restriction confining relief to IT or electronic industries. The text of the notification controlled its scope, and neither the heading nor the budget speech could be used to add a limitation not expressed in the notification. As the same issue had already been decided in the importer's favour for an earlier period, the later demand on the same reasoning was unsustainable. The recovery order was therefore set aside and the exemption claim succeeded. Case-Laws Customs Tue, 21 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424422