Exemption notifications that adopt tariff descriptions cover expressly included component parts unless specifically excluded.

An exemption notification covering computers under Item 33DD was construed to extend to peripheral devices because the tariff description of computers expressly included central processing units and peripheral devices. The word "including" was treated as clarificatory, not restrictive, so the notification, by adopting the tariff item by reference, covered the constituent parts brought within that description. Peripheral devices were therefore held eligible for exemption under Notification No. 254/77-C.E., and the Revenue's challenge failed.

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Issues: Whether peripheral devices cleared as such were covered by Notification No. 254/77-C.E. when the tariff entry for computers expressly included central processing units and peripheral devices.

Analysis: The exemption notification applied to computers falling under Item No. 33DD of the Central Excise Tariff. The tariff entry described computers as including central processing units and peripheral devices, and the use of the word "including" was treated as clarificatory rather than restrictive. Since the notification adopted the tariff item by reference, the scope of the exemption was held to extend to the constituent parts specifically brought within the tariff description.

Conclusion: Peripheral devices were held to be covered by the exemption under Notification No. 254/77-C.E., and the Revenue's challenge failed.

Ratio Decidendi: Where an exemption notification incorporates a tariff entry that expressly includes component parts within the description of the main goods, those component parts are covered by the exemption unless the notification clearly excludes them.

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