https://www.taxtmi.com/caselaws?id=98108 Motor circuit breakers and manual starters imported under Notification No. 153/92-Customs were held ineligible for exemption because the notification applied only to fuses, automatic circuit breakers and allied apparatus that satisfied the stated voltage, current or motor-capacity conditions. As the imported goods could also operate in the 220 to 400 volt range, they did not strictly meet the express requirement of use in electrical circuits of 400 volts and above. The concession could not be widened by interpretation beyond its wording, and the customs benefit was denied. en-us Mon, 15 Nov 1999 00:00:00 +0530 Thu, 19 Jan 2012 12:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98108 Motor circuit breakers and manual starters imported under Notification No. 153/92-Customs were held ineligible for exemption because the notification applied only to fuses, automatic circuit breakers and allied apparatus that satisfied the stated voltage, current or motor-capacity conditions. As the imported goods could also operate in the 220 to 400 volt range, they did not strictly meet the express requirement of use in electrical circuits of 400 volts and above. The concession could not be widened by interpretation beyond its wording, and the customs benefit was denied. Case-Laws Central Excise Mon, 15 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98108