https://www.taxtmi.com/caselaws?id=73046 Additional evidence, including end-use affidavit, essentiality certificate, drawings and catalogue, was admitted on record because the Revenue raised no objection to its consideration. On that evidence, the imported potentiometers and displacement transducers were treated as component parts of a water turbine, qualifying for classification under Tariff Item 84.07 and exemption under Notification No. 35/79 dated 15-2-1979. The appellate order was set aside after the goods were found eligible for the claimed customs benefit on the basis of their established end use and functional role in the turbine assembly. en-us Wed, 30 Nov 1983 00:00:00 +0530 Thu, 26 May 2011 17:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73046 Additional evidence, including end-use affidavit, essentiality certificate, drawings and catalogue, was admitted on record because the Revenue raised no objection to its consideration. On that evidence, the imported potentiometers and displacement transducers were treated as component parts of a water turbine, qualifying for classification under Tariff Item 84.07 and exemption under Notification No. 35/79 dated 15-2-1979. The appellate order was set aside after the goods were found eligible for the claimed customs benefit on the basis of their established end use and functional role in the turbine assembly. Case-Laws Customs Wed, 30 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73046