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<h1>Tribunal rules bus air conditioners not exempt as parts</h1> The Tribunal upheld the denial of exemption for bus air conditioners imported by M/s. Telco, ruling that they were complete machinery and not parts or ... Parts and accessories The case involved M/s. Telco importing bus air conditioners and claiming exemption under Notification No. 117/78-Cus. The Assistant Collector denied the exemption, stating that the air conditioners were complete machinery, not parts or accessories. The Tribunal upheld the denial of exemption, as the air conditioners did not fall under the specified category. The appeal was rejected.