https://www.taxtmi.com/caselaws?id=786050 Imported calcium nitrate with added boron was held not to qualify for an exemption under Notification No.12/2012-Cus because the Fertilizer Control Order (FCO) separately lists calcium nitrate and fortified calcium nitrate with boron; the imported product's boron content and product specification match the fortified category. The tribunal applied strict interpretation of the exemption notification, referencing authoritative precedent on construing exemption notifications, and concluded the notification covers calcium nitrate only, not boronated calcium nitrate. Result: customs exemption denied and appeals dismissed. en-us Tue, 27 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786050 Imported calcium nitrate with added boron was held not to qualify for an exemption under Notification No.12/2012-Cus because the Fertilizer Control Order (FCO) separately lists calcium nitrate and fortified calcium nitrate with boron; the imported product's boron content and product specification match the fortified category. The tribunal applied strict interpretation of the exemption notification, referencing authoritative precedent on construing exemption notifications, and concluded the notification covers calcium nitrate only, not boronated calcium nitrate. Result: customs exemption denied and appeals dismissed. Case-Laws Customs Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786050