https://www.taxtmi.com/caselaws?id=100539 Aluminium rivets are not covered by Notification No. 172/92-Cus because the term "shapes" must be read in context with the specified forms of aluminium such as wires, strips, sheets, rods, bars, pipes, plates, sections and ribbons. Rivets are finished articles of aluminium, not aluminium profiles or shapes, and are classified separately under Tariff Heading 76.16 as other articles of aluminium. The omission of rivets from the later notification, after earlier specific inclusion, confirms that the concession was not intended to extend to them. Prior clearances and a DGTD certificate cannot create eligibility where the notification does not apply. en-us Thu, 31 Aug 1995 00:00:00 +0530 Thu, 02 Feb 2012 16:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100539 Aluminium rivets are not covered by Notification No. 172/92-Cus because the term "shapes" must be read in context with the specified forms of aluminium such as wires, strips, sheets, rods, bars, pipes, plates, sections and ribbons. Rivets are finished articles of aluminium, not aluminium profiles or shapes, and are classified separately under Tariff Heading 76.16 as other articles of aluminium. The omission of rivets from the later notification, after earlier specific inclusion, confirms that the concession was not intended to extend to them. Prior clearances and a DGTD certificate cannot create eligibility where the notification does not apply. Case-Laws Customs Thu, 31 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100539