Exemption Notification No. 174/66-Cus using expression 'family of exporter' isn't available to Cos

Excise & Customs : Where a re-import exemption had used expression 'family of exporter' and was applicable to re-imported goods meant for 'personal use' and whose ownership, at time of re-import, had not changed otherwise than within 'family of exporter', such exemption was applicable only to individuals and could not be allowed to company