https://www.taxtmi.com/caselaws?id=42078 A tax exemption notification must be construed by its plain language, and no unstated restriction can be implied to confine the benefit to agriculturist importers. The Bombay HC held that the notification under Section 23 of the Sea Customs Act, 1878 applied to any importer bringing tractor parts solely for agricultural purposes, and that hydraulic lifts and 3-point linkages fell within the description of tractor parts. The exemption therefore extended to the respondent company, customs duty was refundable, and the refund order was confirmed. en-us Fri, 06 Nov 1987 00:00:00 +0530 Wed, 09 Jun 2010 10:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42078 A tax exemption notification must be construed by its plain language, and no unstated restriction can be implied to confine the benefit to agriculturist importers. The Bombay HC held that the notification under Section 23 of the Sea Customs Act, 1878 applied to any importer bringing tractor parts solely for agricultural purposes, and that hydraulic lifts and 3-point linkages fell within the description of tractor parts. The exemption therefore extended to the respondent company, customs duty was refundable, and the refund order was confirmed. Case-Laws Customs Fri, 06 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42078