https://www.taxtmi.com/caselaws?id=74500 Imported resistance coils were treated as parts of resistors, not complete resistors, because they had no fixed leads and required further attachment before use. The exclusion in Notification No. 172-Cus/77 applied only to resistors, so goods that were merely components intended for use in a potentiometer remained eligible for the concession. The reference to Rule 2(a) of the Interpretative Rules and Note 2 of Section XVI was rejected because the dispute concerned notification coverage, not tariff classification. On these facts, the Revenue's challenge failed and the notification benefit was available. en-us Mon, 05 Oct 1987 00:00:00 +0530 Thu, 09 Jun 2011 12:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74500 Imported resistance coils were treated as parts of resistors, not complete resistors, because they had no fixed leads and required further attachment before use. The exclusion in Notification No. 172-Cus/77 applied only to resistors, so goods that were merely components intended for use in a potentiometer remained eligible for the concession. The reference to Rule 2(a) of the Interpretative Rules and Note 2 of Section XVI was rejected because the dispute concerned notification coverage, not tariff classification. On these facts, the Revenue's challenge failed and the notification benefit was available. Case-Laws Customs Mon, 05 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74500