https://www.taxtmi.com/caselaws?id=83023 An exemption notification for samples covered by the Geneva Convention was construed broadly, so eligibility was not confined to goods falling only within one article of the Convention. The distinction between Article II and Article III was treated as immaterial where the notification itself used wider language. Because the imported electronic repair system qualified as a sample under the notification and had also been permitted for re-export, the customs duty demand was unsustainable and the exemption benefit applied. en-us Thu, 02 Dec 1993 00:00:00 +0530 Sat, 09 Jul 2011 10:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83023 An exemption notification for samples covered by the Geneva Convention was construed broadly, so eligibility was not confined to goods falling only within one article of the Convention. The distinction between Article II and Article III was treated as immaterial where the notification itself used wider language. Because the imported electronic repair system qualified as a sample under the notification and had also been permitted for re-export, the customs duty demand was unsustainable and the exemption benefit applied. Case-Laws Customs Thu, 02 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83023