https://www.taxtmi.com/caselaws?id=86360 Goods falling within a notification covering parts of general application were excluded from Heading 9806 by Chapter Note 7(d) to Chapter 98, which removes notified items from that heading. Because the goods were covered by Notification No. 132/87, the exemption under Notification No. 69/87 could not be extended by harmoniously reading the two notifications. Exemption notifications must be construed strictly, and the specific exclusion prevailed over any broader claim to classification relief. The result was that the goods were not classifiable under Heading 9806 and the assessee was denied the benefit of Notification No. 69/87. en-us Mon, 20 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 12:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86360 Goods falling within a notification covering parts of general application were excluded from Heading 9806 by Chapter Note 7(d) to Chapter 98, which removes notified items from that heading. Because the goods were covered by Notification No. 132/87, the exemption under Notification No. 69/87 could not be extended by harmoniously reading the two notifications. Exemption notifications must be construed strictly, and the specific exclusion prevailed over any broader claim to classification relief. The result was that the goods were not classifiable under Heading 9806 and the assessee was denied the benefit of Notification No. 69/87. Case-Laws Customs Mon, 20 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86360