https://www.taxtmi.com/caselaws?id=171299 Imported fax machine parts and sub-assemblies brought in knocked-down condition were held outside Notification No. 59/88-Cus. because the exemption referred only to facsimile equipment in its plain terms. Although such goods could be classifiable with fax machines under Rule 1 and Section Note 2 of Section XVI, that classification did not convert components into the complete machine. Rule 2(a) could not be used to enlarge an exemption notification beyond its wording, so the goods remained parts and were not covered by the notification. en-us Fri, 12 Dec 1997 00:00:00 +0530 Wed, 15 Jul 2015 18:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171299 Imported fax machine parts and sub-assemblies brought in knocked-down condition were held outside Notification No. 59/88-Cus. because the exemption referred only to facsimile equipment in its plain terms. Although such goods could be classifiable with fax machines under Rule 1 and Section Note 2 of Section XVI, that classification did not convert components into the complete machine. Rule 2(a) could not be used to enlarge an exemption notification beyond its wording, so the goods remained parts and were not covered by the notification. Case-Laws Customs Fri, 12 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171299