An exemption notification is to be interpreted in line with the ...

Case Laws Customs

October 5, 2016

An exemption notification is to be interpreted in line with the words employed by it and not on any other basis; and that a person who claims exemption or concession, must establish clearly that he is covered by the provisions contained therein. - AT

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An exemption notification is to be interpreted in line with the ...

Case Laws Customs

October 5, 2016

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