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of <h1>Appeal dismissed for lack of evidence on exemption claim under Notification No. 172/89</h1> <h3>INDIAN FARMERS FERTILISERS CO-OP. LTD. Versus COMMR. OF CUS. ACC, MUMBAI</h3> The appeal was dismissed as the Appellant failed to provide evidence supporting their claim for exemption under Notification No. 172/89 for compressor ... Classification The appeal considered eligibility for exemption under Notification No. 172/89 for compressor parts. The Commissioner denied exemption as parts were considered refrigeration compressor parts. Appellant failed to provide evidence to support their claim, so the appeal was dismissed.
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