https://www.taxtmi.com/caselaws?id=86033 Exemption notifications must be construed strictly on their plain terms, and tariff classification rules cannot be used to enlarge or restrict their scope. Imported goods were found to be parts of ball bearings, not complete ball bearings, so the benefit of Notification No. 146/86 could not be denied by invoking interpretative Rule 2(a) of the Customs Tariff. Section Notes, Chapter Notes, and classification rules applicable to tariff headings were held inapplicable to the interpretation of the notification. The stated effect was that the importers remained entitled to the exemption available to parts of ball bearings. en-us Tue, 22 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 17:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86033 Exemption notifications must be construed strictly on their plain terms, and tariff classification rules cannot be used to enlarge or restrict their scope. Imported goods were found to be parts of ball bearings, not complete ball bearings, so the benefit of Notification No. 146/86 could not be denied by invoking interpretative Rule 2(a) of the Customs Tariff. Section Notes, Chapter Notes, and classification rules applicable to tariff headings were held inapplicable to the interpretation of the notification. The stated effect was that the importers remained entitled to the exemption available to parts of ball bearings. Case-Laws Customs Tue, 22 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86033