https://www.taxtmi.com/caselaws?id=87519 The date of publication governs the availability of a customs exemption notification, and an importer's later knowledge does not shift the operative date for duty benefit. The Tribunal also treated imported rollers for taper roller bearings as falling within the specific entry for parts, including sub-assemblies, because they remained parts of the bearing assembly. They could not be diverted to the residuary entry merely because parts of sub-assemblies were not separately listed. On that basis, the exemption was not available as contended, and the differential duty demand was sustained. en-us Fri, 14 Mar 1997 00:00:00 +0530 Tue, 06 Sep 2011 15:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87519 The date of publication governs the availability of a customs exemption notification, and an importer's later knowledge does not shift the operative date for duty benefit. The Tribunal also treated imported rollers for taper roller bearings as falling within the specific entry for parts, including sub-assemblies, because they remained parts of the bearing assembly. They could not be diverted to the residuary entry merely because parts of sub-assemblies were not separately listed. On that basis, the exemption was not available as contended, and the differential duty demand was sustained. Case-Laws Customs Fri, 14 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87519