https://www.taxtmi.com/caselaws?id=52148 Ambiguously drafted exemption entries for effluent treatment units were construed to advance the object of the notification rather than defeat it. Where the listed components were not clearly required to be imported only as a complete composite unit, the imported reverse osmosis equipment and related goods could qualify under the relevant exemption entry. The alternative claim was also supported because the goods had been installed in the factory for the intended unit, bringing them within the relief contemplated by the notification. The goods were therefore held entitled to exemption, and relief was granted to the assessee. en-us Fri, 17 Jan 2003 00:00:00 +0530 Fri, 01 Oct 2010 16:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52148 Ambiguously drafted exemption entries for effluent treatment units were construed to advance the object of the notification rather than defeat it. Where the listed components were not clearly required to be imported only as a complete composite unit, the imported reverse osmosis equipment and related goods could qualify under the relevant exemption entry. The alternative claim was also supported because the goods had been installed in the factory for the intended unit, bringing them within the relief contemplated by the notification. The goods were therefore held entitled to exemption, and relief was granted to the assessee. Case-Laws Customs Fri, 17 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52148