https://www.taxtmi.com/caselaws?id=44491 Rubber blankets imported for use in printing fabrics in a textile mill were held not to fall within an exemption for goods imported "for use in the printing industry" under Notification No. 169/77-Cus. The exemption was construed by reference to the actual use and the character of the business: printing done within a textile unit did not make the unit part of the printing industry, and the blankets were not shown to be the type used in printing presses for books, periodicals, or similar products. On that basis, the claim to exemption failed because textile manufacture remained the dominant activity. en-us Wed, 05 Feb 1997 00:00:00 +0530 Wed, 22 Apr 2020 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44491 Rubber blankets imported for use in printing fabrics in a textile mill were held not to fall within an exemption for goods imported "for use in the printing industry" under Notification No. 169/77-Cus. The exemption was construed by reference to the actual use and the character of the business: printing done within a textile unit did not make the unit part of the printing industry, and the blankets were not shown to be the type used in printing presses for books, periodicals, or similar products. On that basis, the claim to exemption failed because textile manufacture remained the dominant activity. Case-Laws Customs Wed, 05 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44491