https://www.taxtmi.com/caselaws?id=42794 The court held that the exemption under Entry No. 6 of Notification No. 342/76-Cus. applies only to Polyvinyl chloride, Polyvinyl acetate, and Polystyrene. As the imported goods did not fall within these categories, they were not entitled to the exemption. The Petition was dismissed, and the Rule was discharged with costs. The court criticized the drafting of such Notifications and directed a copy of the judgment to be sent to the Minister of Commerce and Trade for necessary action to ensure precise drafting in the future. The operation of the order was stayed for two weeks from the date of the judgment. en-us Thu, 14 Feb 1985 00:00:00 +0530 Mon, 14 Jun 2010 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42794 The court held that the exemption under Entry No. 6 of Notification No. 342/76-Cus. applies only to Polyvinyl chloride, Polyvinyl acetate, and Polystyrene. As the imported goods did not fall within these categories, they were not entitled to the exemption. The Petition was dismissed, and the Rule was discharged with costs. The court criticized the drafting of such Notifications and directed a copy of the judgment to be sent to the Minister of Commerce and Trade for necessary action to ensure precise drafting in the future. The operation of the order was stayed for two weeks from the date of the judgment. Case-Laws Customs Thu, 14 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42794