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2008 (5) TMI 13 - SUPREME COURT
Exemption under notification no. 55/97 customs to various imported goods including EOT mobile crane required for setting up crude petroleum refinery subject to fulfilment of certain conditions - The terminologies used in the notification would have an important role to play. Where the exemption notification ex facie applies, there is no reason as to why the purport thereof would be limited by giving a strict construction thereto. Revenue appeal dismissed with cost.