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of <h1>Tribunal Upholds Benefit for Tape Deck Mechanism with Motor</h1> <h3>COMMISSIONER OF CUSTOMS, CHENNAI Versus CONEY ELECTRONICS P. LTD.</h3> The Appellate Tribunal CEGAT, Chennai upheld the Order-in-Appeal granting benefit of Notification No. 91/89 to Tape Deck Mechanism with motor. The ... Eligible for exemption under Notification No. 91/89-Cus. The Appellate Tribunal CEGAT, Chennai upheld the Order-in-Appeal granting benefit of Notification No. 91/89 to Tape Deck Mechanism with motor. The Revenue's appeal was rejected as the Tribunal found the motor to be part of the Tape Deck Mechanism.
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