https://www.taxtmi.com/caselaws?id=108112 Imported optical time domain reflectometers were specifically covered by Notification No. 59/88-Cus., while Notification No. 96/91-Cus. referred to them only under a general description. The principle allowing an assessee to choose the more beneficial exemption applies only where two notifications are equally applicable to the goods. Because the specific entry governed, the broader notification could not be invoked. The orders of the Collector (Appeals) were set aside and the orders-in-original were restored. en-us Mon, 16 Mar 1998 00:00:00 +0530 Fri, 30 Mar 2012 11:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108112 Imported optical time domain reflectometers were specifically covered by Notification No. 59/88-Cus., while Notification No. 96/91-Cus. referred to them only under a general description. The principle allowing an assessee to choose the more beneficial exemption applies only where two notifications are equally applicable to the goods. Because the specific entry governed, the broader notification could not be invoked. The orders of the Collector (Appeals) were set aside and the orders-in-original were restored. Case-Laws Customs Mon, 16 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108112