https://www.taxtmi.com/caselaws?id=49173 Rule 3 of the Transfer of Residence Rules was construed as a non obstante provision limited to Rule 2, so it did not exclude the separate benefit under Rule 4 for professional equipment. The analysis applied the principle that a specific provision prevails over a general one and rejected an expansive reading of "these rules" that would make the express reference to Rule 2 redundant. On that interpretation, import of a personal computer and peripherals could qualify for duty-free treatment under Rule 4, subject to satisfaction of the remaining conditions for that relief. en-us Tue, 31 May 1994 00:00:00 +0530 Thu, 12 Aug 2010 12:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49173 Rule 3 of the Transfer of Residence Rules was construed as a non obstante provision limited to Rule 2, so it did not exclude the separate benefit under Rule 4 for professional equipment. The analysis applied the principle that a specific provision prevails over a general one and rejected an expansive reading of "these rules" that would make the express reference to Rule 2 redundant. On that interpretation, import of a personal computer and peripherals could qualify for duty-free treatment under Rule 4, subject to satisfaction of the remaining conditions for that relief. Case-Laws Customs Tue, 31 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49173