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<h1>Tax exemption granted for vehicle parts under specific tariff headings; Supreme Court rules in favor.</h1> The Supreme Court held that the respondent assessee qualifies for exemption under Notification No.27/2002 as the product aligns with Headings 87.02, ... Classification of goods - Whether the product manufactured by the respondent assessee is covered by Chapter Heading No.87.02 or 87.07 - Held that:- inasmuch as Notification No.27/2002-CE(NT) dated 23.7.2002 which is for the period 1.5.1991 to 28.2.2001, categorically mentions that such product shall be under Heading 87.02, 87.03 or 87.04 instead of Heading 87.07 of the said schedule - Respondent shall be entitled to the benefit of exemption of Notification No.27/2002. - Appeal disposed of. The Supreme Court ruled that the respondent assessee is entitled to exemption under Notification No.27/2002 as the product falls under Heading 87.02, 87.03, or 87.04, not 87.07. The appeal was disposed of accordingly.
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