https://www.taxtmi.com/caselaws?id=434585 The tribunal dismissed all six appeals, affirming that 'parts of Articles of jewellery' and 'parts of Articles of silver jewellery' are not covered under the respective exemption notifications unless explicitly included. The decision underscores the importance of strict interpretation of exemption notifications and the necessity for clear legislative intent to extend exemptions to specific items. en-us Fri, 24 Feb 2023 00:00:00 +0530 Tue, 03 Oct 2023 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434585 The tribunal dismissed all six appeals, affirming that 'parts of Articles of jewellery' and 'parts of Articles of silver jewellery' are not covered under the respective exemption notifications unless explicitly included. The decision underscores the importance of strict interpretation of exemption notifications and the necessity for clear legislative intent to extend exemptions to specific items. Case-Laws Customs Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434585