Exemption notification coverage for imported test equipment confirmed where certificate and explanation matched the notified description.

Imported pulse generators were treated as covered by the complete exemption entry because the supporting certificate described them as test equipment for Collins VHF airborne equipment and the explanation showed them to be signal equipment used in connection with radar. On that basis, the goods answered the description in Serial No. 5(i) of Exemption Notification No. 206/76-Customs dated 2-8-1976, so the exemption benefit was granted with consequential relief.

---

---

Issues: Whether the imported pulse generator was entitled to complete exemption under Serial Number 5(i) of Exemption Notification No. 206/76-Customs dated 2-8-1976.

Analysis: The imported goods were supported by a certificate stating that the pulse generator was test equipment for Collins VHF airborne equipment. The explanation accepted that it was a signal equipment used in connection with radar, bringing it within the notified entry. The departmental representative did not oppose the claim in view of the certificate and explanation.

Conclusion: The goods were held covered by the exemption entry and the appeal was allowed with consequential relief.

Ratio Decidendi: Where the imported goods are shown by supporting certificate and explanation to answer the description in the exemption notification, the benefit of the exemption entry must be granted.

---