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<h1>Imported spares not eligible for exemption under Notification No. 271/86-C.E.</h1> The Appellate Tribunal CEGAT, New Delhi, ruled in the case of Ms. Jyoti Balasundaram v. Shri V.K. Agrawal that the exemption under Notification No. ... Import of spares - Benefit of exemption from payment of C.V.D. not available under Notification No. 271/86-C.E. The judgment by Appellate Tribunal CEGAT, New Delhi, in the case of Ms. Jyoti Balasundaram v. Shri V.K. Agrawal, dealt with the issue of entitlement to exemption under Notification No. 271/86-C.E. for imported spares cleared after duty payment. The tribunal ruled that the exemption applies only to excisable goods manufactured in India, not imported ones. The appeals were rejected, upholding the Collector (Appeals) orders.