Customs exemption for aircraft manufacture denied where imported steel mesh, iron shots and magnesium alloys were outside listed product forms.

Notification No. 211/77-Cus. granted exemption only to specified goods imported for use in manufacturing aircraft, including helicopters, and the annexed table limited coverage to particular forms of ferrous and non-ferrous metals and alloys, such as coils, strips, sheets, rods, bars, extrusions, wires and tubes. Steel mesh, iron shots and magnesium alloys were not imported in any of those enumerated forms, and the term "alloys" was treated as linked to the listed product forms and constituent metals rather than as a free-standing description. The imported goods therefore fell outside the notification and were not eligible for the exemption.

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Issues: Whether the imported goods, namely steel mesh, iron shots and magnesium alloys, were eligible for exemption under Notification No. 211/77-Cus. dated 15-10-1977.

Analysis: The notification granted exemption to specified goods imported for use in manufacture of aircrafts, including helicopters, and the table annexed to it covered coils, strips, sheets, rods, bars, extrusions, wires and tubes of ferrous and non-ferrous metals and alloys, as well as certain non-metallic materials. The imported goods were not in the form of the enumerated products, and the expression "alloys" was held to be linked to the listed forms and constituent metals, not an independent description covering the disputed goods.

Conclusion: The imported goods did not fall within the notification and were not entitled to the exemption.

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