Petroleum refinery granted concessional duty for mobile cranes under Notification No. 21/2002 despite absence in the list.

Benefit of Notification No. 21/2002 - Assesse setup Petroleum Refinery and imported mobile cranes and claim concessional rate of duty - Cranes not specified in the list - The terminologies used in the Notification would have an important role to play. Where the exemption Notification ex facie applies, there was no reason as to why the purport thereof would be limited by giving a strict construction thereto - exemption allowed - AT .....

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