Clarification on interpretation of Exemption Notification

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..... ication 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 notifications where Tariff references and the descrip .....

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..... e 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 not by the chapter/ heading Nos. and the specified tariff references could nev .....

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..... er 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./ Sub-heading Nos. mentioned in the notifications. 4. This, however, will not be the case in .....

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