Strict construction of exemption notification denies benefit where goods were not designed for circuits of 400 V or above.

A customs exemption notification was construed strictly and literally, so its benefit remained confined to apparatus or regulators designed for use in circuits of 400 V or above. Goods designed to function from 200 V to 1000 V did not satisfy that expressed condition, and the wording could not be enlarged beyond its clear terms. The claimed exemption was therefore unavailable.

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Issues: Whether goods designed to function from 200 V to 1000 V satisfied a notification requiring apparatus or regulators to be designed for use in circuits of 400 V or over.

Analysis: The notification was construed in its strict and literal sense. Its benefit was confined to apparatus or regulators designed for use in circuits of 400 V or above. Since the goods in question were designed to function even from 200 V, they did not meet the expressed condition of the notification, and the wording could not be extended beyond its clear terms.

Conclusion: The goods did not fall within the notification and the benefit of exemption was not available.

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