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of <h1>Tribunal Upholds Customs Decision on Imported Spares Exemption</h1> The Tribunal rejected the appeal regarding the denial of exemption for imported spares along with a vessel under Notification No. 262/58-Cus., ruling that ... Benefit of Notification No. 262/58-Cus. The appeal was about denial of exemption under Notification No. 262/58-Cus., dated 11-10-1958 on imported spares along with a vessel. The Tribunal ruled that the exemption was limited to 'ocean going vessels' and did not cover spares. The appeal was rejected, upholding the Collector of Customs' decision.
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