Exemption for wireless receiving set components denied where flat glass served only as a substrate for electronic circuits.

Flat glass imported for use as a substrate for electronic circuits was held not to fall within an exemption confined to components or parts of wireless receiving sets. The claimed end use in making electronic circuits was insufficient because the goods were not used directly as a component of the wireless receiving set itself. As a result, the import did not qualify for exemption under Notification No. 206/76.

---

---

Issues: Whether flat glass imported for use as a substrate for electronic circuits qualified as a component or part of wireless receiving sets so as to attract exemption under Notification No. 206/76.

Analysis: The imported goods were found not to be used directly as a component part of wireless receiving sets. The claimed use as a substrate for making electronic circuits was held insufficient to bring the goods within the scope of the exemption, which was confined to components of wireless receiving sets.

Conclusion: The goods did not qualify as components or parts of wireless receiving sets and were not entitled to the exemption under Notification No. 206/76.

---