Specially designed valve springs were not parts of general use and qualified for customs exemption under the notification.

Imported springs specially designed for use with specific valves were treated as parts tailored for those valves, not as "parts of general use" under Note 2 to Section XV. The exemption under Notification No. 69/87-Cus. could not be denied on the ground that it excluded parts of general use, because technical material showed the springs were manufactured for a specific valve type, size and set-pressure range. As the goods were outside the general-use exclusion, the benefit of the notification was available and the Revenue's appeal failed.

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Issues: Whether the imported springs, being specially designed for use with particular valves, were eligible for the benefit of Notification No. 69/87-Cus. despite the exclusion of parts of general use.

Analysis: The dispute turned on whether the goods were "parts of general use" within Note 2 to Section XV or, instead, parts specially designed for valves falling under Chapter 84 and therefore classifiable under Heading 98.06. The Revenue did not dispute the classification under Heading 98.06 but denied exemption under condition (viii) of the notification. The technical literature showed that the springs were manufactured for a specific valve type, size and set-pressure range, and the exclusion in the notification applied only to parts of general use as defined in Note 2 to Section XV. Since the goods were not treated as parts of general use, the exemption could not be denied on that ground.

Conclusion: The springs were entitled to the benefit of Notification No. 69/87-Cus. and the Revenue appeal failed.

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