Customs exemption denied for parts under heading 84.83 where a later notification expressly excluded them.

Notification No. 69/87 did not extend exemption to mechanical seal assembly and heat plug with washer classified under heading 8483.90 because Notification No. 132/87-Cus. expressly excluded parts of goods falling under heading 84.83. The Tribunal also treated its earlier decision in the appellant's own case on the same issue as governing the present dispute. On that basis, the claimed customs exemption was unavailable and the appeal failed.

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Issues: Whether the appellant was entitled to the benefit of Notification No. 69/87 for mechanical seal assembly and heat plug with washer classified under heading 8483.90, notwithstanding Notification No. 132/87-Cus. denying exemption to parts of goods falling under heading 84.83.

Analysis: The notification relied upon by the appellant did not extend to the goods in question because Notification No. 132/87-Cus. expressly excluded parts of items falling under heading 84.83. The same issue had already been decided against the appellant in its own case by the Tribunal, and that decision was treated as governing the present appeal. On that basis, the claimed exemption was not available.

Conclusion: The appellant was not entitled to the benefit of the notification, and the appeal failed.

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