Case Law Details
Case Name : Commissioner of Customs Vs Medreich Sterilab Ltd. (Madras High Court)
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All High Courts Madras High Court
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Commissioner of Customs Vs Medreich Sterilab Ltd. (Madras High Court)
It is well settled law that to avail the exemption of duty under any Notification, the Rules and Regulations and the conditions prescribed therein have to be strictly adhered and there is no place for equity or intendment in the interpretation of the taxing By holding that the Rules of 1996 are only procedural or directory in nature, the learned Tribunal has frustrated the very purpose of Rules 3 and 4 in question by holding that the Assessee is entitled to the exemption for import ma
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