https://www.taxtmi.com/caselaws?id=461698 An exemption notification that is clear and unambiguous must be construed literally, and the claimant must strictly establish that all stated conditions are cumulatively satisfied. Applying that construction to imported digital still image video cameras, the larger bench held that the goods fell within the notification parameters and were entitled to exemption from Basic Customs Duty. en-us Mon, 09 Sep 2024 00:00:00 +0530 Tue, 22 Apr 2025 19:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461698 An exemption notification that is clear and unambiguous must be construed literally, and the claimant must strictly establish that all stated conditions are cumulatively satisfied. Applying that construction to imported digital still image video cameras, the larger bench held that the goods fell within the notification parameters and were entitled to exemption from Basic Customs Duty. Case-Laws Customs Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461698