https://www.taxtmi.com/caselaws?id=51956 Imported compounded rubber sheets used for laying a synthetic athletic track did not qualify for exemption under Notification No. 109/94-Cus. because the notification was confined to synthetic tracks and artificial surfaces falling under Heading 95.06, while the goods were classified under Heading 4005.99. A circular relating to a different notification could not expand the scope of the exemption. The notification's condition requiring re-export within six months was also mandatory, and non-compliance could not be excused on the ground that the failure was not attributable to the importer. The exemption was therefore unavailable and the demand was sustained. en-us Tue, 22 Jul 2003 00:00:00 +0530 Wed, 29 Sep 2010 14:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51956 Imported compounded rubber sheets used for laying a synthetic athletic track did not qualify for exemption under Notification No. 109/94-Cus. because the notification was confined to synthetic tracks and artificial surfaces falling under Heading 95.06, while the goods were classified under Heading 4005.99. A circular relating to a different notification could not expand the scope of the exemption. The notification's condition requiring re-export within six months was also mandatory, and non-compliance could not be excused on the ground that the failure was not attributable to the importer. The exemption was therefore unavailable and the demand was sustained. Case-Laws Customs Tue, 22 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51956