https://www.taxtmi.com/caselaws?id=780027 Exemption notifications in fiscal matters must be construed strictly according to their plain language, and the claimant must show that the goods squarely fit the concessional entry. Here, the imported rectangular 5 gram gold bars/pieces were not gold coins, so they did not satisfy Serial No. 1 of Notification No. 62/2004-Customs. The requirement relating to engraved serial number and metric weight did not overcome the fact that the goods failed the essential description of the concessional category. Concessional duty and refund were therefore denied, and classification under the residuary entry was sustained. en-us Fri, 19 Sep 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780027 Exemption notifications in fiscal matters must be construed strictly according to their plain language, and the claimant must show that the goods squarely fit the concessional entry. Here, the imported rectangular 5 gram gold bars/pieces were not gold coins, so they did not satisfy Serial No. 1 of Notification No. 62/2004-Customs. The requirement relating to engraved serial number and metric weight did not overcome the fact that the goods failed the essential description of the concessional category. Concessional duty and refund were therefore denied, and classification under the residuary entry was sustained. Case-Laws Customs Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780027