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        Customs

        Exemption to parts covered under Heading 98.06 - 132/87 - Customs -Tariff

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        Tariff exemption for parts of general application: specified headings qualify while certain subheadings are excluded. Exemption extends duty relief under Heading 98.06 to articles classifiable as parts of general application by specifying applicable tariff headings and carving out particular excluded subheadings, enacted via central government notification under provisional legal authority from the Finance Bill.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Tariff exemption for parts of general application: specified headings qualify while certain subheadings are excluded.

                                Exemption extends duty relief under Heading 98.06 to articles classifiable as parts of general application by specifying applicable tariff headings and carving out particular excluded subheadings, enacted via central government notification under provisional legal authority from the Finance Bill.


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