Concessional duty on TV tuner parts denied where the exemption notification covered only the named article, not its unlisted components.

Parts or components of a TV tuner were held outside the scope of Notification No. 232/83-Cus. because the exemption entry named only the TV tuner and did not extend to its unmentioned parts. The notification separately referred to components and parts of colour television, but that wording could not be read into the TV tuner entry. As the imported goods were not TV tuners as such, concessional duty was denied, and the cited precedent was found inapplicable on the facts.

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Issues: Whether parts or components of a TV tuner were entitled to concessional duty under Notification No. 232/83-Cus. dated 18-8-83 when the notification specifically mentioned only TV tuner.

Analysis: The notification's table listed several electronic items, including TV tuner, and also referred to various components and parts of colour television. However, it did not specify any components or parts of a TV tuner. The imported goods were admittedly not TV tuners as such, but only claimed to be parts thereof. As the exemption entry covered only the specified article and not its unmentioned parts, the benefit of the notification could not be extended to the imported goods. The cited precedent was found inapplicable on these facts.

Conclusion: The imported parts or components of a TV tuner were not eligible for concessional duty under the notification.

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