https://www.taxtmi.com/caselaws?id=81510 Exemption notifications must be construed strictly, and concessional duty under Serial No. 2(ii) of Notification No. 33/88-Cus. was confined to parts of an alternator or generator. Parts belonging to a detachable vacuum pump, which functioned separately for braking and did not assist the alternator's operation, were not covered merely because the pump was mounted with the alternator unit. The common bearings and oil seals had already received the benefit, but the remaining imported parts were treated as components of the vacuum pump, so the principal concession claim failed. The alternative brake assembly claim was left for fresh examination. en-us Tue, 29 Oct 1991 00:00:00 +0530 Mon, 27 Jun 2011 11:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81510 Exemption notifications must be construed strictly, and concessional duty under Serial No. 2(ii) of Notification No. 33/88-Cus. was confined to parts of an alternator or generator. Parts belonging to a detachable vacuum pump, which functioned separately for braking and did not assist the alternator's operation, were not covered merely because the pump was mounted with the alternator unit. The common bearings and oil seals had already received the benefit, but the remaining imported parts were treated as components of the vacuum pump, so the principal concession claim failed. The alternative brake assembly claim was left for fresh examination. Case-Laws Customs Tue, 29 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81510