https://www.taxtmi.com/caselaws?id=53503 An exemption notification under the EPCG-linked customs framework must be strictly construed, but its object and ordinary wording remain controlling where the relevant expression is undefined. "Textile garments (including knitwear)" was interpreted in common parlance as garments worn as attire, and knitted seamless gloves were treated as capable of falling within that description. Section Note 13 of Section XI of the Customs Tariff Act was relevant for classification but not conclusive for eligibility under the notification. The Ministry of Textiles' view that knitted seamless gloves are knitted garments was given persuasive value, and the exemption was upheld for the imported glove-making machine. en-us Mon, 23 Aug 2004 00:00:00 +0530 Wed, 13 Oct 2010 16:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53503 An exemption notification under the EPCG-linked customs framework must be strictly construed, but its object and ordinary wording remain controlling where the relevant expression is undefined. "Textile garments (including knitwear)" was interpreted in common parlance as garments worn as attire, and knitted seamless gloves were treated as capable of falling within that description. Section Note 13 of Section XI of the Customs Tariff Act was relevant for classification but not conclusive for eligibility under the notification. The Ministry of Textiles' view that knitted seamless gloves are knitted garments was given persuasive value, and the exemption was upheld for the imported glove-making machine. Case-Laws Customs Mon, 23 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53503