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Customs - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

When there is ambiguity in exemption notification which is ...

Case Laws     Customs

July 31, 2018

When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpreted in favour of the revenue.

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