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of <h1>Suction Couch Roll Shell Eligible for Exemption under Customs Notification</h1> The suction couch roll shell was deemed eligible for exemption under Notification No. 156/1986-Cus as part of paper making machinery. However, the ... Whether suction couch roll shell with accessories is eligible for the benefit of exemption in terms of Notification No. 156/1986-Cus., dated 1-3-1986 which covers paper making machinery and component parts thereof of Chapter Heading 84.39 - Held that: the benefit of the notification is available to 80% of the value of the goods imported namely the suction couch roll shell only - Appeal is partly allowed The judgment dealt with the eligibility of suction couch roll shell with accessories for exemption under Notification No. 156/1986-Cus. The shell was considered eligible for exemption as an identifiable part of paper making machinery, but the accessories (rubber tubes) were not covered. The benefit of the notification was allowed for 80% of the total value of the goods imported, excluding the value of the rubber tubes. The appeal was partly allowed accordingly.
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