https://www.taxtmi.com/caselaws?id=73067 An exemption notification for parts of articles was construed to apply where the parent article, for which the parts were intended, fell under the specified tariff headings; the imported parts themselves did not have to satisfy those headings. The later amending notification and its explanatory memorandum were treated as consistent with that reading, but the tariff classification of the parent article still had to be verified on the facts, so the matter was remanded for limited factual determination. Fresh refund claims relating to auxiliary duty and countervailing duty were not entertained at the appellate stage because they had not been shown to have been raised before the original authority. en-us Mon, 26 Mar 1984 00:00:00 +0530 Thu, 26 May 2011 18:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73067 An exemption notification for parts of articles was construed to apply where the parent article, for which the parts were intended, fell under the specified tariff headings; the imported parts themselves did not have to satisfy those headings. The later amending notification and its explanatory memorandum were treated as consistent with that reading, but the tariff classification of the parent article still had to be verified on the facts, so the matter was remanded for limited factual determination. Fresh refund claims relating to auxiliary duty and countervailing duty were not entertained at the appellate stage because they had not been shown to have been raised before the original authority. Case-Laws Customs Mon, 26 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73067