https://www.taxtmi.com/caselaws?id=437645 Silver findings, as parts of silver jewellery, were held outside the scope of the relevant CVD and SAD exemption notifications for the period in question. The tariff distinguished jewellery from parts thereof, and the CVD notification covered parts of jewellery only from the stated amendment date, not for the earlier period. The SAD notification referred to articles of jewellery and did not extend to parts of such articles. Applying strict construction of exemption notifications, the burden remained on the assessee to fit the claim squarely within the notification, and any ambiguity operated against exemption. en-us Mon, 10 Apr 2023 00:00:00 +0530 Fri, 12 May 2023 08:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437645 Silver findings, as parts of silver jewellery, were held outside the scope of the relevant CVD and SAD exemption notifications for the period in question. The tariff distinguished jewellery from parts thereof, and the CVD notification covered parts of jewellery only from the stated amendment date, not for the earlier period. The SAD notification referred to articles of jewellery and did not extend to parts of such articles. Applying strict construction of exemption notifications, the burden remained on the assessee to fit the claim squarely within the notification, and any ambiguity operated against exemption. Case-Laws Customs Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437645