https://www.taxtmi.com/caselaws?id=109088 Telephone sub-assemblies imported in SKD form were held classifiable under Chapter 98, because Note 1 to Chapter 98 had overriding effect where its conditions were satisfied, and classification had to follow the chapter note rather than Rule 2(a) of the General Rules for Interpretation. Although Rule 2(a) can treat incomplete articles as complete goods if they have the essential character of the finished article, that fiction could not displace the specific chapter note. The benefit of Notification No. 172/77 was also denied, because exemption notifications must be strictly construed on their plain terms and tariff fictions cannot enlarge their scope unless the notification clearly permits it. en-us Tue, 04 Mar 1997 00:00:00 +0530 Tue, 05 Jul 2016 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109088 Telephone sub-assemblies imported in SKD form were held classifiable under Chapter 98, because Note 1 to Chapter 98 had overriding effect where its conditions were satisfied, and classification had to follow the chapter note rather than Rule 2(a) of the General Rules for Interpretation. Although Rule 2(a) can treat incomplete articles as complete goods if they have the essential character of the finished article, that fiction could not displace the specific chapter note. The benefit of Notification No. 172/77 was also denied, because exemption notifications must be strictly construed on their plain terms and tariff fictions cannot enlarge their scope unless the notification clearly permits it. Case-Laws Customs Tue, 04 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109088