Exemption applicability: Erroneous tariff references do not defeat exemption, but deliberate tariff limiting restricts relief. Where a notification's description squarely covers goods but the cited chapter/heading/sub heading numbers are incorrect or inapplicable, those tariff references should be treated as inadvertent and not deny the exemption; the exemption applies based on the description. Conversely, where a broad description could cover goods across multiple headings yet only certain tariff references are listed, those listed references deliberately restrict the exemption to goods within those specified headings.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption applicability: Erroneous tariff references do not defeat exemption, but deliberate tariff limiting restricts relief.
Where a notification's description squarely covers goods but the cited chapter/heading/sub heading numbers are incorrect or inapplicable, those tariff references should be treated as inadvertent and not deny the exemption; the exemption applies based on the description. Conversely, where a broad description could cover goods across multiple headings yet only certain tariff references are listed, those listed references deliberately restrict the exemption to goods within those specified headings.
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