Clarification on interpretation of Exemption Notification

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....by the Board that benefit of certain exemption notification are being denied by the Customs Houses / Commissionerates on the ground that the goods, wile being covered by the description specified under the notification, do not fall in the Capters/ Heading/ Subheading Nos. (herein after referred to as Tariff references) mentioned in the notification. In this regard it may be stated that exemption n....

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.... of 'gas discharged tube', depending on its nature, are classifiable under Chapter 70,73, or 85. However, in terms of Sr. No. 24 of List A, annexed to notification 64/95 Cus, dated 16.3.95., only such parts which are falling under chapter 85 have been exempted. 2. In respect of the notifications discussed under category (i) above, if the goods are squarely covered by the description but....

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....e of Customs duty was available to Ovaprim even though it was classifiable in a Chapter other than that mentioned in the Notifn. No 28/94- Customs. 3. This clarification is equally applicable in all such cases and it is reiterated that the benefit of exemption will be available to these goods even though the articles mentioned in the notification are not covered by the Capters/ headings Nos./ S....