https://www.taxtmi.com/caselaws?id=52642 An exemption notification that used the term "importer" without defining it could not be read narrowly to exclude a non-job-worker where the goods were imported for execution of export orders. The notification expressly covered hangers and packing materials in its explanation, so the benefit could not be denied on the ground that the importer was not engaged in job work. The denial of exemption was therefore unsustainable, and the goods remained eligible for the notification benefit. en-us Fri, 23 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 10:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52642 An exemption notification that used the term "importer" without defining it could not be read narrowly to exclude a non-job-worker where the goods were imported for execution of export orders. The notification expressly covered hangers and packing materials in its explanation, so the benefit could not be denied on the ground that the importer was not engaged in job work. The denial of exemption was therefore unsustainable, and the goods remained eligible for the notification benefit. Case-Laws Customs Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52642