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<h1>Imported Spare Parts Classified as Nuts and Bolts Eligible for Exemption Under Notification No. 86/86</h1> The Tribunal allowed the appeal against the Collector of Customs (Appeals), Bombay's order, holding that imported spare parts classified as nuts and bolts ... Bolts and nuts - Parts of general use - Classification of goods - Refund claim The appeal was against the order-in-appeal of the Collector of Customs (Appeals), Bombay. The dispute was regarding the classification of imported spare parts as nuts and bolts under CTH 7318. The Assistant Collector rejected a refund claim for concessional duty under Notification No. 86/86, stating the goods were parts of Bulldozers. The Tribunal held that the goods were eligible for exemption under Notification No. 86/86 as they were assessed as bolts and nuts, setting aside the impugned order and allowing the appeal.
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