https://www.taxtmi.com/caselaws?id=74422 Imported vertical main shaft was treated as eligible in principle for exemption under Notification No. 350/76-Customs because it formed part of the initial assembly of a bowl mill covered by the relevant tariff heading. The department did not contest the notification's general applicability, but required verification of the remaining conditions, including end-use certification. The refund claim was therefore held maintainable in principle and remanded to the Assistant Collector for sanction after verification of compliance with the notification requirements. en-us Thu, 21 May 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74422 Imported vertical main shaft was treated as eligible in principle for exemption under Notification No. 350/76-Customs because it formed part of the initial assembly of a bowl mill covered by the relevant tariff heading. The department did not contest the notification's general applicability, but required verification of the remaining conditions, including end-use certification. The refund claim was therefore held maintainable in principle and remanded to the Assistant Collector for sanction after verification of compliance with the notification requirements. Case-Laws Customs Thu, 21 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74422