Commnr. Of Customs (Imports), Mumbai vs M/S. Tullow India Operations Ltd on 28 October, 2005
15. It is furthermore a well settled principle of law that an exemption
notification must be liberally construed. [See Commissioner of Customs
(Imports), Mumbai v. Tullow India Operations Ltd., (2005) 13 SCC 789,
Tata Iron & Steel Co. Ltd. v. State of Jharkhand and Others, (2005) 4 SCC
272, Government of India and Ors. v. Indian Tobacco Association, (2005) 7
SCC 396, Commnr. Of Central Excise, Raipur v. Hira Cement, JT 2006 (2)
SC 369. and P.R. Prabhakar v. Commnr. of Income Tax, Coimbatore, 2006
(7) SCALE 191]. The said principle, therefore, applies in all fours in the
present case.