https://www.taxtmi.com/caselaws?id=86920 Imported materials and sub-systems for a Digital Electronic International Gateway Exchange were held outside Notification No. 59/88-Cus. because Sl. No. (iv) 3 covered only the complete exchange and did not expressly include sub-systems. The notification used broader wording in other entries where sub-systems were intended, so the omission here was treated as deliberate. Since the goods were themselves described as materials for expansion and as sub-systems, and were classified as parts under the tariff, no exemption could be extended by implication or presumed legislative intent. The exemption claim therefore failed. en-us Wed, 30 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 13:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86920 Imported materials and sub-systems for a Digital Electronic International Gateway Exchange were held outside Notification No. 59/88-Cus. because Sl. No. (iv) 3 covered only the complete exchange and did not expressly include sub-systems. The notification used broader wording in other entries where sub-systems were intended, so the omission here was treated as deliberate. Since the goods were themselves described as materials for expansion and as sub-systems, and were classified as parts under the tariff, no exemption could be extended by implication or presumed legislative intent. The exemption claim therefore failed. Case-Laws Customs Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86920