https://www.taxtmi.com/caselaws?id=41408 An exemption notification for woollen wastes and woollen rags was applied according to its own terms, so customs authorities could not deny duty relief by relying on trade advice or by adding a minimum wool-content requirement not found in the notification. The detention certificate and demurrage exemption were confined to the certified period during which the goods remained under customs examination; the exemption did not extend beyond that detention period. For post-detention charges, woollen rags were treated as rags rather than textiles, so demurrage fell under the residuary rate and not the textile rate. en-us Fri, 21 Aug 1981 00:00:00 +0530 Wed, 22 Jan 2025 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41408 An exemption notification for woollen wastes and woollen rags was applied according to its own terms, so customs authorities could not deny duty relief by relying on trade advice or by adding a minimum wool-content requirement not found in the notification. The detention certificate and demurrage exemption were confined to the certified period during which the goods remained under customs examination; the exemption did not extend beyond that detention period. For post-detention charges, woollen rags were treated as rags rather than textiles, so demurrage fell under the residuary rate and not the textile rate. Case-Laws Customs Fri, 21 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41408