https://www.taxtmi.com/caselaws?id=106642 Imported consignments containing components for mounting on bare printed circuit boards were treated as parts of TV tuners, not complete TV tuners, because an integrated circuit and other material components were absent. Exemption notifications must be construed strictly, and Rule 2(a) of the Customs Tariff interpretation rules cannot be used to enlarge the scope of a notification where the imported goods do not amount to the complete article covered by it. On the admitted facts, the missing components were sufficient to prevent classification as complete tuners for denying exemption benefit. en-us Wed, 10 Jul 2002 00:00:00 +0530 Thu, 15 Mar 2012 11:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106642 Imported consignments containing components for mounting on bare printed circuit boards were treated as parts of TV tuners, not complete TV tuners, because an integrated circuit and other material components were absent. Exemption notifications must be construed strictly, and Rule 2(a) of the Customs Tariff interpretation rules cannot be used to enlarge the scope of a notification where the imported goods do not amount to the complete article covered by it. On the admitted facts, the missing components were sufficient to prevent classification as complete tuners for denying exemption benefit. Case-Laws Central Excise Wed, 10 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106642