Can an importer rely for the first time before the Supreme Court on an exemption notification without having established foundational compliance with its conditions at any earlier stage?

No. Without first establishing foundational compliance with the conditions required to be satisfied under the notification, the appellant could not straightaway seek to rely upon it, particularly where the notification's specific tariff headings did not even mention the residuary heading under which its goods were classified.

Customs Tariff Act, 1975 — CTH 9018 90 19 — CTH 9033 00 00 — Chapter 90, Note 2 — Rule 2(b) — Rule 2(c) — Accessory — Solely or principally — Customs Tariff Act, 1975 — CTH 9018 90 19 — Diagnostic apparatus — Accessory, not apparatus — Held: The laser imager has no diagnostic skill or capability of its own and must necessarily receive inputs from diagnostic equipment to carry out its function of printing films; it is, therefore, an accessory to such equipment and cannot be classified under CTH 9018 90 19 as a diagnostic apparatus in its own right. (¶8, 9) Customs Tariff Act, 1975 — Chapter 90, Note 2(b) — Solely or principally — Different tariff headings — Held further: Rule 2(b) applies only where an accessory is suitable for use solely or principally with machines of a particular tariff heading; since the laser imagers are compatible with machines falling under both CTH 9018 and CTH 9022, Rule 2(b) cannot apply and residuary CTH 9033 00 00 alone is attracted under Rule 2(c). (¶16, 17) Customs Tariff Act, 1975 — CTH 9033 00 00 — Appeal dismissed — Held further: The interpretation placed upon Rule 2(b) by the Tribunal was valid and correct, and the appeal against classification of the laser imagers under residuary CTH 9033 00 00 was bereft of merit and dismissed. (¶18, 19)

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