https://www.taxtmi.com/caselaws?id=74396 Ferrite pot cores imported for customs purposes were held to fall within Notification No. 172/77-Cus. because their essential character and composition were ferrite, and that nature could not be displaced by the way the goods were used or assembled. The exemption could not be denied on an expanded or artificial classification when the goods themselves answered the description covered by the notification. The appellants were therefore entitled to the notification benefit and consequential relief. en-us Mon, 06 Apr 1987 00:00:00 +0530 Wed, 08 Jun 2011 16:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74396 Ferrite pot cores imported for customs purposes were held to fall within Notification No. 172/77-Cus. because their essential character and composition were ferrite, and that nature could not be displaced by the way the goods were used or assembled. The exemption could not be denied on an expanded or artificial classification when the goods themselves answered the description covered by the notification. The appellants were therefore entitled to the notification benefit and consequential relief. Case-Laws Customs Mon, 06 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74396