Express exclusion in an exemption notification overrides general coverage for accessories and essential components.

An exemption notification for life-saving equipment covered D.C. defibrillators and pacemakers, but it also contained express exclusions for specified items and for certain D.C. defibrillator components, including polyester/paper discharge capacitors. The note states that the specific exclusion prevailed over the general extension of exemption to equipment accessories, and that an exemption cannot be stretched to cover an item expressly left out even if it is essential to the equipment's functioning. On that construction, the imported capacitors were not entitled to duty exemption under Notification No. 208/81-Cus., and the claim failed.

---

---

Issues: Whether polyester/paper discharge capacitors imported as components of D.C. defibrillators were covered by Notification No. 208/81-Cus. granting exemption to life-saving equipment and accessories, or stood excluded by the specific exclusion clause.

Analysis: The relevant entry treated D.C. defibrillators and pacemakers as life-saving equipment and extended the benefit to their accessories, but it also specifically excluded listed items and separately excluded certain components of D.C. defibrillators, including polyester/paper discharge capacitors. The structure of the notification showed two distinct exclusion groups, and the specific mention of discharge capacitors made the exclusion clear. A notification granting exemption cannot be stretched to override an express exclusion merely because the item may be an essential part of the equipment.

Conclusion: The imported capacitors were not entitled to exemption under Notification No. 208/81-Cus. The finding against the appellant was and the duty exemption claim failed.

Final Conclusion: The appeal failed on the construction of the exemption notification, and the exclusion of discharge capacitors from the concessional entry was upheld.

Ratio Decidendi: Where an exemption notification expressly excludes a specified component of an otherwise exempted life-saving equipment, that specific exclusion prevails and the component cannot claim the benefit on the ground that it is essential to the functioning of the equipment.

---