https://www.taxtmi.com/caselaws?id=86971 Interpretative rules for tariff classification do not control exemption notifications, so goods imported as parts cannot be denied a notification expressly covering parts merely because they are classifiable as complete electron guns for tariff purposes. Receipt of a lesser exemption under another notification did not bar the importer from claiming the more beneficial Notification No. 345/86, but eligibility remained subject to verification of the notification's conditions by customs authorities. en-us Wed, 14 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 16:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86971 Interpretative rules for tariff classification do not control exemption notifications, so goods imported as parts cannot be denied a notification expressly covering parts merely because they are classifiable as complete electron guns for tariff purposes. Receipt of a lesser exemption under another notification did not bar the importer from claiming the more beneficial Notification No. 345/86, but eligibility remained subject to verification of the notification's conditions by customs authorities. Case-Laws Customs Wed, 14 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86971