https://www.taxtmi.com/highlights?id=68956 Eligibility for SAD exemption - It is admitted by the importer that no permission obtained under FCO, since the product 'rock phosphate' imported does not require such permission being not within the specification for rock phosphate to be qualified as 'fertiliser' under FCO. - It is well settled principle of law that in case of exemptions, law should be strictly interpreted and liberal interpretation detrimental to revenue is not advocated. - The order of the Customes Department declining to grant SAD exemption is upheld - HC en-us Tue, 28 Mar 2023 13:36:24 +0530 Tue, 28 Mar 2023 13:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68956 Eligibility for SAD exemption - It is admitted by the importer that no permission obtained under FCO, since the product 'rock phosphate' imported does not require such permission being not within the specification for rock phosphate to be qualified as 'fertiliser' under FCO. - It is well settled principle of law that in case of exemptions, law should be strictly interpreted and liberal interpretation detrimental to revenue is not advocated. - The order of the Customes Department declining to grant SAD exemption is upheld - HC Highlights Customs Tue, 28 Mar 2023 13:36:24 +0530 https://www.taxtmi.com/highlights?id=68956