https://www.taxtmi.com/caselaws?id=81363 An exemption notification must be applied strictly according to its own terms: ceramic seals imported for use in water pump assemblies did not qualify under Notification No. 117/78-Cus. because the notification covered only parts and accessories of mechanical appliances within the specified tariff headings, while the governing chapter note excluded ceramic appliances and their parts from Chapter 84. The analogy to an earlier Supreme Court decision was held inapplicable due to materially different wording and tariff position. The drawback claim under Section 75 of the Customs Act was also not granted on the record, as use in exported assemblies was not established and the claim had not been properly raised or verified before the lower authorities. en-us Mon, 11 Mar 1991 00:00:00 +0530 Fri, 24 Jun 2011 11:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81363 An exemption notification must be applied strictly according to its own terms: ceramic seals imported for use in water pump assemblies did not qualify under Notification No. 117/78-Cus. because the notification covered only parts and accessories of mechanical appliances within the specified tariff headings, while the governing chapter note excluded ceramic appliances and their parts from Chapter 84. The analogy to an earlier Supreme Court decision was held inapplicable due to materially different wording and tariff position. The drawback claim under Section 75 of the Customs Act was also not granted on the record, as use in exported assemblies was not established and the claim had not been properly raised or verified before the lower authorities. Case-Laws Customs Mon, 11 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81363