Exemption notifications must be read on their own terms; tariff classification as complete goods cannot defeat a parts-based exemption claim.

Interpretative rules for tariff classification do not control exemption notifications, so goods imported as parts cannot be denied a notification expressly covering parts merely because they are classifiable as complete electron guns for tariff purposes. Receipt of a lesser exemption under another notification did not bar the importer from claiming the more beneficial Notification No. 345/86, but eligibility remained subject to verification of the notification's conditions by customs authorities.

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Issues: Whether parts of electron guns imported in SKD/CKD condition were eligible for exemption under Notification No. 345/86 and whether the interpretative rules applicable to classification could be used to deny exemption under that notification.

Analysis: The goods were treated as electron guns for classification purposes under the interpretative rules, but exemption notifications had to be construed on their own terms. Since the notification in question covered parts of electron guns, goods which were in fact imported as parts could not be denied the benefit merely because they were classifiable as electron guns for tariff purposes. Receipt of benefit under Notification No. 188/87-Cus. did not prevent the importer from claiming the more beneficial Notification No. 345/86. As the notification was conditional, the importer was still required to satisfy the customs authorities on eligibility.

Conclusion: The importer was entitled in principle to claim exemption under Notification No. 345/86 if the goods were parts of electron guns, but the matter required verification of eligibility conditions by the customs authorities.

Ratio Decidendi: Interpretative rules for tariff classification do not control the construction of exemption notifications, and goods imported as parts cannot be denied a notification expressly covering parts merely because they are classifiable as complete goods for tariff purposes.

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