https://www.taxtmi.com/caselaws?id=30352 An undefined term in a customs exemption notification for 100% EOUs may be construed by reference to the relevant Exim Policy, and later amendments do not necessarily confine the original scope where the goods otherwise fit the broad expression. Front end loaders, slag pot carriers, belt conveyors and spares for cranes and conveyors were used for handling raw materials, finished goods and slag, and replacement parts, so they fell within "capital goods". The notification was construed liberally as an export-promotion measure, and duty exemption was available. en-us Thu, 15 May 2008 00:00:00 +0530 Sat, 23 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30352 An undefined term in a customs exemption notification for 100% EOUs may be construed by reference to the relevant Exim Policy, and later amendments do not necessarily confine the original scope where the goods otherwise fit the broad expression. Front end loaders, slag pot carriers, belt conveyors and spares for cranes and conveyors were used for handling raw materials, finished goods and slag, and replacement parts, so they fell within "capital goods". The notification was construed liberally as an export-promotion measure, and duty exemption was available. Case-Laws Customs Thu, 15 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30352