https://www.taxtmi.com/caselaws?id=90188 Exemption for life-saving equipment and accessories under Notification No. 208/81-Cus. did not extend to polyester/paper discharge capacitors imported as components of D.C. defibrillators. Although D.C. defibrillators were covered by the concessional entry, the notification created distinct exclusion groups and expressly excluded specified components, including discharge capacitors. An exemption cannot be construed to override an explicit exclusion merely because the component is essential to the equipment's functioning. The capacitors therefore remained ineligible for duty exemption, and the exemption claim failed. en-us Mon, 21 Sep 1998 00:00:00 +0530 Tue, 04 Oct 2011 12:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90188 Exemption for life-saving equipment and accessories under Notification No. 208/81-Cus. did not extend to polyester/paper discharge capacitors imported as components of D.C. defibrillators. Although D.C. defibrillators were covered by the concessional entry, the notification created distinct exclusion groups and expressly excluded specified components, including discharge capacitors. An exemption cannot be construed to override an explicit exclusion merely because the component is essential to the equipment's functioning. The capacitors therefore remained ineligible for duty exemption, and the exemption claim failed. Case-Laws Customs Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90188