https://www.taxtmi.com/caselaws?id=43800 The exemption notifications in issue were treated as substantially identical in substance to the earlier Notification No. 281/76-Cus., with the later form differing only in presentation from descriptive wording to a tabular format. Construing the later notifications in pari materia with the earlier one, the Court held that inclusion of parts of the goods covered by the principal entry brought the appellant's goods within the exemption scheme. The benefit already recognised under the earlier notification was therefore extended for the period when Notifications No. 153/86-Cus. and 208-Cus. were in force, and the appellant was entitled to the exemption. en-us Wed, 20 Jul 1994 00:00:00 +0530 Mon, 14 Jul 2014 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43800 The exemption notifications in issue were treated as substantially identical in substance to the earlier Notification No. 281/76-Cus., with the later form differing only in presentation from descriptive wording to a tabular format. Construing the later notifications in pari materia with the earlier one, the Court held that inclusion of parts of the goods covered by the principal entry brought the appellant's goods within the exemption scheme. The benefit already recognised under the earlier notification was therefore extended for the period when Notifications No. 153/86-Cus. and 208-Cus. were in force, and the appellant was entitled to the exemption. Case-Laws Customs Wed, 20 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43800