https://www.taxtmi.com/caselaws?id=90188 An exemption notification for life-saving equipment covered D.C. defibrillators and pacemakers, but it also contained express exclusions for specified items and for certain D.C. defibrillator components, including polyester/paper discharge capacitors. The note states that the specific exclusion prevailed over the general extension of exemption to equipment accessories, and that an exemption cannot be stretched to cover an item expressly left out even if it is essential to the equipment's functioning. On that construction, the imported capacitors were not entitled to duty exemption under Notification No. 208/81-Cus., and the 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 An exemption notification for life-saving equipment covered D.C. defibrillators and pacemakers, but it also contained express exclusions for specified items and for certain D.C. defibrillator components, including polyester/paper discharge capacitors. The note states that the specific exclusion prevailed over the general extension of exemption to equipment accessories, and that an exemption cannot be stretched to cover an item expressly left out even if it is essential to the equipment's functioning. On that construction, the imported capacitors were not entitled to duty exemption under Notification No. 208/81-Cus., and the claim failed. Case-Laws Customs Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90188