https://www.taxtmi.com/caselaws?id=72182 The tribunal dismissed the appeal, ruling that the Mud Agitator Assembly does not qualify for exemption under Notification No. 197-Cus/76. Despite acknowledging its importance in drilling, the tribunal emphasized that the assembly was not specifically listed for exemption under the notification, which only covers drilling rigs and their accessories. Therefore, the appellants' request for re-assessment at a lower duty rate was rejected based on the tribunal's interpretation of the notification's provisions. en-us Fri, 17 Jan 1986 00:00:00 +0530 Sat, 14 May 2011 10:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72182 The tribunal dismissed the appeal, ruling that the Mud Agitator Assembly does not qualify for exemption under Notification No. 197-Cus/76. Despite acknowledging its importance in drilling, the tribunal emphasized that the assembly was not specifically listed for exemption under the notification, which only covers drilling rigs and their accessories. Therefore, the appellants' request for re-assessment at a lower duty rate was rejected based on the tribunal's interpretation of the notification's provisions. Case-Laws Central Excise Fri, 17 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72182