https://www.taxtmi.com/caselaws?id=427441 Exemption notifications must be construed strictly on their own language, and item 9 of the 19.05.2003 entry tax notification extended only to capital goods brought into a local area by or to units covered under the EPCG Scheme, subject to its stated conditions. The EPCG Scheme could not be treated as interchangeable with the notification, and no additional words could be read in to enlarge the concession. Reference to the statutory meaning of capital goods under the then-applicable tax law was permissible, and the classification was not discriminatory because the enabling provision allowed exemption only for specified goods or classes. The denial of concessional entry tax on imported cars was therefore lawful, and the refund claim failed. en-us Mon, 05 Sep 2022 00:00:00 +0530 Fri, 09 Sep 2022 07:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427441 Exemption notifications must be construed strictly on their own language, and item 9 of the 19.05.2003 entry tax notification extended only to capital goods brought into a local area by or to units covered under the EPCG Scheme, subject to its stated conditions. The EPCG Scheme could not be treated as interchangeable with the notification, and no additional words could be read in to enlarge the concession. Reference to the statutory meaning of capital goods under the then-applicable tax law was permissible, and the classification was not discriminatory because the enabling provision allowed exemption only for specified goods or classes. The denial of concessional entry tax on imported cars was therefore lawful, and the refund claim failed. Case-Laws VAT and Sales Tax Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427441