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    <title>1987 (3) TMI 352 - CEGAT, NEW DELHI</title>
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    <description>Flat glass imported for use as a substrate for electronic circuits was held not to fall within an exemption confined to components or parts of wireless receiving sets. The claimed end use in making electronic circuits was insufficient because the goods were not used directly as a component of the wireless receiving set itself. As a result, the import did not qualify for exemption under Notification No. 206/76.</description>
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      <description>Flat glass imported for use as a substrate for electronic circuits was held not to fall within an exemption confined to components or parts of wireless receiving sets. The claimed end use in making electronic circuits was insufficient because the goods were not used directly as a component of the wireless receiving set itself. As a result, the import did not qualify for exemption under Notification No. 206/76.</description>
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