https://www.taxtmi.com/caselaws?id=88013 Rules used for tariff classification cannot be extended to exemption notifications or import policy. On the facts described, goods imported as parts of flow meters could not be treated as complete flow meters merely because vital components were present, so denial of exemption under Notification No. 172/89 was not sustainable. The same interpretative approach could not support a finding of import control contravention, and confiscation was unjustified where the import documents showed parts of flow meters and the relevant licence position covered such parts. The decision therefore turns on the distinction between complete goods and parts, and on the limited scope of tariff interpretation rules. en-us Tue, 24 Jun 1997 00:00:00 +0530 Wed, 14 Sep 2011 14:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88013 Rules used for tariff classification cannot be extended to exemption notifications or import policy. On the facts described, goods imported as parts of flow meters could not be treated as complete flow meters merely because vital components were present, so denial of exemption under Notification No. 172/89 was not sustainable. The same interpretative approach could not support a finding of import control contravention, and confiscation was unjustified where the import documents showed parts of flow meters and the relevant licence position covered such parts. The decision therefore turns on the distinction between complete goods and parts, and on the limited scope of tariff interpretation rules. Case-Laws Customs Tue, 24 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88013