https://www.taxtmi.com/caselaws?id=95203 The notification's primary exemption entry covered cassette decks, amplifiers, equalisers, frequency synthesiser units, and combinations of those items designed for use in an audio system, while the residual entry applied only to goods not covered by that primary entry and falling under heading 8518.00. An audio amplifier by itself, and an audio reproduction system incorporating an amplifier, were treated as covered by the specific primary entry. Because the residual entry operated only where the goods were not already covered elsewhere, items capable of classification under the primary entry could not be shifted to the residual entry. The narrower reading urged for the primary entry was rejected, and the claimed exemption was denied. en-us Mon, 16 Oct 2000 00:00:00 +0530 Thu, 08 Dec 2011 16:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95203 The notification's primary exemption entry covered cassette decks, amplifiers, equalisers, frequency synthesiser units, and combinations of those items designed for use in an audio system, while the residual entry applied only to goods not covered by that primary entry and falling under heading 8518.00. An audio amplifier by itself, and an audio reproduction system incorporating an amplifier, were treated as covered by the specific primary entry. Because the residual entry operated only where the goods were not already covered elsewhere, items capable of classification under the primary entry could not be shifted to the residual entry. The narrower reading urged for the primary entry was rejected, and the claimed exemption was denied. Case-Laws Central Excise Mon, 16 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95203