https://www.taxtmi.com/caselaws?id=91237 An exemption notification covering a rubber surgical glove making plant as a composite unit did not extend concessional assessment to porcelain formers imported separately as one component. The listed ceramic moulds were treated only as constituent parts of the specified plant, not as independently exempt goods, so the basic duty benefit under Notification No. 18/89-Cus. was unavailable. Because the additional duty concession under Notification No. 142/90-Cus. depended on the same basic exemption, that relief also could not be claimed. The exemption claim failed since the notification applied to the entire plant and not to an isolated component imported on its own. en-us Sat, 01 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 17:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91237 An exemption notification covering a rubber surgical glove making plant as a composite unit did not extend concessional assessment to porcelain formers imported separately as one component. The listed ceramic moulds were treated only as constituent parts of the specified plant, not as independently exempt goods, so the basic duty benefit under Notification No. 18/89-Cus. was unavailable. Because the additional duty concession under Notification No. 142/90-Cus. depended on the same basic exemption, that relief also could not be claimed. The exemption claim failed since the notification applied to the entire plant and not to an isolated component imported on its own. Case-Laws Customs Sat, 01 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91237