https://www.taxtmi.com/caselaws?id=766688 Coke Breeze imported under Heading 2704 00 was not eligible for exemption as Metallurgical Coke under Notification No. 12/2012-Cus because exemption notifications must be construed strictly by their plain wording. The Tribunal held that Coke Breeze and Metallurgical Coke are commercially distinct products with different characteristics and uses, and the notification extended benefit only to Metallurgical Coke. Eligibility could not be expanded by reference to intended use, technical literature, or circulars. The exemption claim therefore failed, and the customs demand confirmations were sustained. en-us Fri, 28 Feb 2025 00:00:00 +0530 Sat, 01 Mar 2025 10:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766688 Coke Breeze imported under Heading 2704 00 was not eligible for exemption as Metallurgical Coke under Notification No. 12/2012-Cus because exemption notifications must be construed strictly by their plain wording. The Tribunal held that Coke Breeze and Metallurgical Coke are commercially distinct products with different characteristics and uses, and the notification extended benefit only to Metallurgical Coke. Eligibility could not be expanded by reference to intended use, technical literature, or circulars. The exemption claim therefore failed, and the customs demand confirmations were sustained. Case-Laws Customs Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766688