Exemption for projector parts turns on classification under Heading 90.07 and absence from the notification's exclusion list.

Reflectors used with cinematographic projectors were treated as parts of cinematographic projectors classifiable under Heading 90.07. Notification No. 93/86-Cus. extended concessional customs duty to goods under that heading, subject only to specific exclusions in Column 4, and the reflectors did not fall within those excluded items. The Board's clarification also supported coverage of parts of cinematographic projectors. On that basis, the exemption was held applicable and the objection to concessional duty was rejected.

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Issues: Whether reflectors for cinematographic projectors were eligible for concessional customs duty under Notification No. 93/86-Cus. dated 17-2-1986.

Analysis: The goods were parts of cinematographic projectors. Cinematographic projectors, as well as their parts and accessories, were classifiable under Heading No. 90.07, and the notification covered goods falling under that heading except for the items specifically excluded in Column 4. The reflectors did not fall within the excluded items. The Board's clarification also supported the view that parts of cinematographic projectors were eligible for exemption. The restriction suggested by the lower authority based on an apparent anomaly in the notification was therefore not accepted.

Conclusion: The reflectors were eligible for the concessional rate of customs duty, and the objection to exemption was rejected in favour of the assessee.

Ratio Decidendi: Where a notification grants exemption to goods falling under a specified heading and excludes only particular items in the exclusion column, parts and accessories classifiable under the covered heading are entitled to the exemption unless expressly excluded.

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