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1996 (9) TMI 212 - SUPREME COURTWhether Aprons and cots did not fall under Item 16A ? Held that:- Aprons and cots being cut pieces of long lengths of tubes or pipes are outside the scope of Item 16A; “piping and tubing”, as used therein, refers to lengths of pipes or tubes. The said exemption notification dated 29th August, 1967 applies to piping and tubing of unhardened vulcanised rubber that falls under sub-item (3) of Item 16A. The sweep of the exemption notification cannot be increased by the Court to cover goods that do not fall under Item 16A. The judgment in the case of Jain Engineering Co. [1987 (9) TMI 46 - SUPREME COURT OF INDIA] dealt with an exemption notification that gave to articles mentioned in column (2) of the Table thereof and falling under Heading 84.06 exemption from payment of a certain portion of customs duty. Column (2) of the Table mentioned internal combustion piston engines and parts thereof. Heading 84.06, however, referred to internal combustion piston engines but not to parts thereof. The Court declined to accept the contention of authorities that the benefit of the exemption notification could not be given to parts of internal combustion piston engines because parts were not covered by Heading 84.06. To do so, it said, would be to amend the exemption notification, which the Court would not do. Appeal dismissed.
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