https://www.taxtmi.com/caselaws?id=80350 The Tribunal determined that the imported goods, identified as cable accessories for Defence purposes, qualified for duty exemption under Notification 206/76. The goods were specifically ordered with part numbers and lengths for use in cable assemblies without modifications, supporting their classification as accessories rather than raw material. The Tribunal emphasized the specific purpose and usage of the goods, rejecting the department's argument that they were general-use items. Additionally, the Tribunal held that new grounds raised by the department at the Tribunal level, not considered by the Asstt. Collector, were inadmissible. The appeal was disposed of in favor of the respondents, affirming their eligibility for duty exemption. en-us Wed, 21 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 12:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80350 The Tribunal determined that the imported goods, identified as cable accessories for Defence purposes, qualified for duty exemption under Notification 206/76. The goods were specifically ordered with part numbers and lengths for use in cable assemblies without modifications, supporting their classification as accessories rather than raw material. The Tribunal emphasized the specific purpose and usage of the goods, rejecting the department's argument that they were general-use items. Additionally, the Tribunal held that new grounds raised by the department at the Tribunal level, not considered by the Asstt. Collector, were inadmissible. The appeal was disposed of in favor of the respondents, affirming their eligibility for duty exemption. Case-Laws Central Excise Wed, 21 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80350