https://www.taxtmi.com/caselaws?id=87626 Concessional customs exemption under Notifications No. 60/87-Cus. and 109/91-Cus. was confined to specified electrical apparatus and their parts only where the goods fell under Heading 85.36 of the Customs Tariff Act. Components of a 25 K.V. vacuum circuit breaker were held outside that scope because such circuit breakers are for circuits exceeding 1,000 volts and are classifiable under the higher-voltage heading, not Heading 85.36. The reference to "parts" in the notifications could not extend the exemption to parts of goods outside the notified heading merely because those components might themselves be classifiable as parts under Heading 85.38. The claimed exemption was therefore unavailable. en-us Tue, 11 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 12:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87626 Concessional customs exemption under Notifications No. 60/87-Cus. and 109/91-Cus. was confined to specified electrical apparatus and their parts only where the goods fell under Heading 85.36 of the Customs Tariff Act. Components of a 25 K.V. vacuum circuit breaker were held outside that scope because such circuit breakers are for circuits exceeding 1,000 volts and are classifiable under the higher-voltage heading, not Heading 85.36. The reference to "parts" in the notifications could not extend the exemption to parts of goods outside the notified heading merely because those components might themselves be classifiable as parts under Heading 85.38. The claimed exemption was therefore unavailable. Case-Laws Customs Tue, 11 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87626