https://www.taxtmi.com/caselaws?id=86820 A fibre optic endoscope described in the bill of entry as a pocket autoscope was held entitled to concessional duty because it matched the specific description in Notification No. 65/88 as amended by Notification No. 123/94, and exemption could not be denied merely on the basis of trade nomenclature. Rechargeable batteries and halogen lamps were held not eligible under Sl. No. 40 of Notification No. 144/88 because that benefit applied only to parts of specified goods imported for manufacture of such goods, and the importer was a trader, not a manufacturer. The order was modified to allow exemption only for the pocket autoscope and deny it for the other items. en-us Thu, 05 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 15:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86820 A fibre optic endoscope described in the bill of entry as a pocket autoscope was held entitled to concessional duty because it matched the specific description in Notification No. 65/88 as amended by Notification No. 123/94, and exemption could not be denied merely on the basis of trade nomenclature. Rechargeable batteries and halogen lamps were held not eligible under Sl. No. 40 of Notification No. 144/88 because that benefit applied only to parts of specified goods imported for manufacture of such goods, and the importer was a trader, not a manufacturer. The order was modified to allow exemption only for the pocket autoscope and deny it for the other items. Case-Laws Customs Thu, 05 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86820