https://www.taxtmi.com/caselaws?id=43342 Customs exemption notifications were construed purposively to cover pressure gauges imported as parts of steam turbines for initial setting up, assembly or manufacture. The fact that the gauges were independently classifiable under Heading 90.24 did not defeat the benefit, because the relevant consideration was their status as parts of a specified article under Heading 84.04/05. The related auxiliary duty exemption was also held applicable, since it extended to the same class of goods covered by the basic exemption and did not depend on an arithmetical comparison between part and whole. The imported goods accordingly qualified for both exemptions. en-us Tue, 25 Aug 1992 00:00:00 +0530 Wed, 31 Dec 2014 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43342 Customs exemption notifications were construed purposively to cover pressure gauges imported as parts of steam turbines for initial setting up, assembly or manufacture. The fact that the gauges were independently classifiable under Heading 90.24 did not defeat the benefit, because the relevant consideration was their status as parts of a specified article under Heading 84.04/05. The related auxiliary duty exemption was also held applicable, since it extended to the same class of goods covered by the basic exemption and did not depend on an arithmetical comparison between part and whole. The imported goods accordingly qualified for both exemptions. Case-Laws Customs Tue, 25 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43342