https://www.taxtmi.com/caselaws?id=87134 Imported rotor and motor case parts were held entitled to exemption under Notification No. 172/77 because exemption notifications must be construed on their plain language, and tariff interpretation rules cannot be used to narrow or expand that text. For countervailing duty, the goods were found to be micro-motor parts meant for gramophone record players and covered by the exclusion in the tariff explanation, so they fell under Heading 68 rather than Tariff Item 30D. The assessment was set aside and consequential relief followed. en-us Tue, 11 Feb 1997 00:00:00 +0530 Sat, 03 Sep 2011 10:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87134 Imported rotor and motor case parts were held entitled to exemption under Notification No. 172/77 because exemption notifications must be construed on their plain language, and tariff interpretation rules cannot be used to narrow or expand that text. For countervailing duty, the goods were found to be micro-motor parts meant for gramophone record players and covered by the exclusion in the tariff explanation, so they fell under Heading 68 rather than Tariff Item 30D. The assessment was set aside and consequential relief followed. Case-Laws Customs Tue, 11 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87134