https://www.taxtmi.com/caselaws?id=437376 An exemption notification confined relief to parts consumed within the factory of production for manufacture of the specified goods. Silver conductor paste imported for use in manufacturing did not satisfy that textual condition, and the word "consumed" could not be read expansively to override the factory-use requirement. The goods were also treated as not being in the nature of parts, and any ambiguity was resolved strictly in favour of revenue. The imported silver conductor paste was therefore held ineligible for exemption under the notification. en-us Tue, 28 Mar 2023 00:00:00 +0530 Fri, 05 May 2023 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437376 An exemption notification confined relief to parts consumed within the factory of production for manufacture of the specified goods. Silver conductor paste imported for use in manufacturing did not satisfy that textual condition, and the word "consumed" could not be read expansively to override the factory-use requirement. The goods were also treated as not being in the nature of parts, and any ambiguity was resolved strictly in favour of revenue. The imported silver conductor paste was therefore held ineligible for exemption under the notification. Case-Laws Customs Tue, 28 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437376