https://www.taxtmi.com/caselaws?id=44739 Exemption notifications granting concessional customs duty are strictly construed, and their benefit extends only to goods clearly covered by the stated description. An imported Electronic Pitch Tester Attachment was treated as an accessory to the main tester, but it was not expressly included in the notification's table for Chapter 90 goods. Its inability to function independently did not make it part of the exempt machine for duty purposes. The exemption therefore did not apply to the attachment, and the assessee's claim for concessional duty failed. en-us Wed, 15 Oct 1997 00:00:00 +0530 Fri, 04 Jul 2014 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44739 Exemption notifications granting concessional customs duty are strictly construed, and their benefit extends only to goods clearly covered by the stated description. An imported Electronic Pitch Tester Attachment was treated as an accessory to the main tester, but it was not expressly included in the notification's table for Chapter 90 goods. Its inability to function independently did not make it part of the exempt machine for duty purposes. The exemption therefore did not apply to the attachment, and the assessee's claim for concessional duty failed. Case-Laws Customs Wed, 15 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44739