https://www.taxtmi.com/caselaws?id=74184 Soft ferrite cores imported under the relevant bill of entry were held not to fall within the earlier notification entry for inductors because the notification covered inductors, not parts of inductors. The Tribunal reasoned that the cores, by themselves, did not constitute an inductor or loading coil, and the later insertion of an express entry for parts made of soft ferrites indicated that no such specific coverage existed earlier. On that basis, the refund claim failed under the earlier tariff notification, although the appeal was ultimately allowed as recorded in the text. en-us Tue, 17 Mar 1987 00:00:00 +0530 Tue, 07 Jun 2011 12:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74184 Soft ferrite cores imported under the relevant bill of entry were held not to fall within the earlier notification entry for inductors because the notification covered inductors, not parts of inductors. The Tribunal reasoned that the cores, by themselves, did not constitute an inductor or loading coil, and the later insertion of an express entry for parts made of soft ferrites indicated that no such specific coverage existed earlier. On that basis, the refund claim failed under the earlier tariff notification, although the appeal was ultimately allowed as recorded in the text. Case-Laws Customs Tue, 17 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74184