https://www.taxtmi.com/caselaws?id=44666 A customs exemption notification was construed strictly according to its plain wording. The benefit was limited to a tool room precision optical coordinate jig boring machine, and the reference to numerical control only extended the concession to machines that already possessed the optical coordinate feature. Because the imported machine had numerical control but lacked the express optical coordinate requirement, it did not satisfy the qualifying description and was not entitled to exemption from customs duty. The Court refused to read additional words into the notification on the basis of technological superiority. en-us Wed, 30 Oct 1996 00:00:00 +0530 Sat, 03 Jul 2010 10:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44666 A customs exemption notification was construed strictly according to its plain wording. The benefit was limited to a tool room precision optical coordinate jig boring machine, and the reference to numerical control only extended the concession to machines that already possessed the optical coordinate feature. Because the imported machine had numerical control but lacked the express optical coordinate requirement, it did not satisfy the qualifying description and was not entitled to exemption from customs duty. The Court refused to read additional words into the notification on the basis of technological superiority. Case-Laws Customs Wed, 30 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44666