Customs classification of cinematographic projector reflectors upheld under Heading 90.07, preserving notification-based exemption.

Reflectors for cinematographic projectors were treated as classifiable under Heading 90.07 of the Customs Tariff, because the Tribunal followed its earlier view that cinematographic projectors and their parts fell within the notification's description and that the excluded items did not cover such reflectors. On that basis, the goods were not shifted to another customs heading to deny exemption, and the benefit of Notification No. 93/86-Cus. dated 17-2-1986 was upheld in favour of the assessee.

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Issues: Whether reflectors for cinematographic projectors were classifiable under Heading 90.07 of the Customs Tariff and eligible for the benefit of Notification No. 93/86-Cus. dated 17-2-1986.

Analysis: The Tribunal followed its earlier decision holding that cinematographic projectors and their parts falling under Heading 90.07 were covered by the description in the notification, and that the excluded items in column 4 did not include reflectors for cinematographic projectors. On that basis, the goods were not liable to be shifted to a different customs heading for denial of exemption.

Conclusion: The reflectors were held classifiable under Heading 90.07 of the Customs Tariff and entitled to the benefit of Notification No. 93/86-Cus. dated 17-2-1986, in favour of the assessee.

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