Strict Interpretation of Import Notification: Exemption for Plastic Boxes Doesn't Cover 'Tag Pins' or 'Loops' Import.

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Full Text of the Document

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....Benefit of Exemption - import of plastic boxes - Notification does not permit the import of ‘tag pins’ or ‘loops’. Any Notification giving the benefit of exemption is required to be construed strictly and the person invoking the exemption provision to relieve him of the tax imposed establish that he has exempted by the said Notification....