https://www.taxtmi.com/caselaws?id=107778 Customs exemption notifications must be construed strictly, and entitlement arises only when the imported goods fall within the exact tariff descriptions covered by the notification. Goods classified outside Headings 84.71, 84.73 or 85.24 could not qualify for Notification No. 506/86-Cus. merely because a Department of Electronics certificate was produced or because the goods were intended for use as computer peripherals. The plain wording of the notification prevailed over asserted use, and the exemption claim failed. en-us Fri, 08 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 15:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107778 Customs exemption notifications must be construed strictly, and entitlement arises only when the imported goods fall within the exact tariff descriptions covered by the notification. Goods classified outside Headings 84.71, 84.73 or 85.24 could not qualify for Notification No. 506/86-Cus. merely because a Department of Electronics certificate was produced or because the goods were intended for use as computer peripherals. The plain wording of the notification prevailed over asserted use, and the exemption claim failed. Case-Laws Central Excise Fri, 08 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107778