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1994 (7) TMI 84 - SC - CustomsWhether the appellant was entitled to the exemption under these notification No. 153/86-Cus., dated 1-3-1986 which came to be amended by Notification No. 208-Cus., dated 13-3-1986? Held that:- The language of the relevant part of the notifications under consideration being in pari materia with the 1976 notification and the two notifications having also included parts of the goods covered by (g), which had been included in the main body in Notification No. 281/76-Cus. the benefit of Notification 153-Cus., dated 1-3-1986 as amended by Notification 208-Cus., dated 13-3-1986 has also to be made available to the appellant and for the period these notifications held the field; and we order accordingly. Appeal allowed.
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