https://www.taxtmi.com/caselaws?id=90437 A separately imported television monitor could not claim customs exemption as an accessory to an angioscope of coronary angiography under Notification No. 65/88-Cus., because Serial No. 104 of the table did not expressly include accessories. The notification granted concessional duty only to medical equipment, accessories and spare parts specifically mentioned in the annexed entries, and similar benefits were extended to attachments only where stated expressly. Applying strict construction of exemption notifications, the monitor fell outside the scope of the relevant entry. The original assessment was therefore restored and the grant of exemption was rejected. en-us Wed, 03 Dec 1997 00:00:00 +0530 Fri, 07 Oct 2011 14:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90437 A separately imported television monitor could not claim customs exemption as an accessory to an angioscope of coronary angiography under Notification No. 65/88-Cus., because Serial No. 104 of the table did not expressly include accessories. The notification granted concessional duty only to medical equipment, accessories and spare parts specifically mentioned in the annexed entries, and similar benefits were extended to attachments only where stated expressly. Applying strict construction of exemption notifications, the monitor fell outside the scope of the relevant entry. The original assessment was therefore restored and the grant of exemption was rejected. Case-Laws Customs Wed, 03 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90437