https://www.taxtmi.com/caselaws?id=761077 Reflective glass imported between 06.01.2009 and 22.05.2009 did not qualify for exemption from anti-dumping duty under Notification No. 4/2009-Cus., because the exclusion for reflective glass was introduced only by Notification No. 51/2009-Cus. The earlier Notification No. 165/2003-Cus. could not be used to extend the exemption to the later notification period, and the amendment was not treated as retrospective. Exemption notifications must be construed strictly, and the benefit can arise only from clear language in the notification; any ambiguity is resolved in favour of revenue. en-us Mon, 26 Aug 2024 00:00:00 +0530 Tue, 05 Nov 2024 07:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761077 Reflective glass imported between 06.01.2009 and 22.05.2009 did not qualify for exemption from anti-dumping duty under Notification No. 4/2009-Cus., because the exclusion for reflective glass was introduced only by Notification No. 51/2009-Cus. The earlier Notification No. 165/2003-Cus. could not be used to extend the exemption to the later notification period, and the amendment was not treated as retrospective. Exemption notifications must be construed strictly, and the benefit can arise only from clear language in the notification; any ambiguity is resolved in favour of revenue. Case-Laws Customs Mon, 26 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761077