https://www.taxtmi.com/caselaws?id=84391 Imported gauges were held eligible for exemption under Notification No. 394-Cus., dated 2-8-1976, because exemption turns on the plain language of the tariff entry and the notification. The Tribunal applied the Bombay High Court principle that classification under a different heading does not by itself defeat exemption if the notification otherwise covers the goods. On that basis, the gauges fell within the notification and the alternative exemption claim was allowed. en-us Thu, 30 Mar 1995 00:00:00 +0530 Thu, 21 Jul 2011 16:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84391 Imported gauges were held eligible for exemption under Notification No. 394-Cus., dated 2-8-1976, because exemption turns on the plain language of the tariff entry and the notification. The Tribunal applied the Bombay High Court principle that classification under a different heading does not by itself defeat exemption if the notification otherwise covers the goods. On that basis, the gauges fell within the notification and the alternative exemption claim was allowed. Case-Laws Customs Thu, 30 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84391