https://www.taxtmi.com/caselaws?id=308013 An exemption entry for "Extra High Tension Cable" was construed in its commercial and contextual sense, not by a restrictive dictionary meaning advanced by Revenue. The imported goods were cables designed to carry 132 kV current, which matched the ordinary understanding of the goods described in the notification. Because the dictionary meaning relied on did not fit the imported article, it could not be used to deny the exemption. The goods were therefore covered by the notification entry and entitled to the benefit of the exemption. en-us Tue, 05 Jun 2018 00:00:00 +0530 Tue, 23 May 2023 21:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308013 An exemption entry for "Extra High Tension Cable" was construed in its commercial and contextual sense, not by a restrictive dictionary meaning advanced by Revenue. The imported goods were cables designed to carry 132 kV current, which matched the ordinary understanding of the goods described in the notification. Because the dictionary meaning relied on did not fit the imported article, it could not be used to deny the exemption. The goods were therefore covered by the notification entry and entitled to the benefit of the exemption. Case-Laws Customs Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308013