https://www.taxtmi.com/caselaws?id=80956 Motor vehicle parts classifiable under Tariff Item 68 were treated as prima facie eligible for exemption when used in the manufacture of excisable goods and when the Chapter X procedure had been complied with. On the facts noted, the parts were used in the manufacture of I.C. engines, and the tribunal recorded prima facie satisfaction that the applicants fell within the notification. A prior similar stay order was also noted in support of that view. The applicants therefore established a prima facie case for exemption and were granted unconditional stay of recovery of duty and penalty. en-us Wed, 28 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 15:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80956 Motor vehicle parts classifiable under Tariff Item 68 were treated as prima facie eligible for exemption when used in the manufacture of excisable goods and when the Chapter X procedure had been complied with. On the facts noted, the parts were used in the manufacture of I.C. engines, and the tribunal recorded prima facie satisfaction that the applicants fell within the notification. A prior similar stay order was also noted in support of that view. The applicants therefore established a prima facie case for exemption and were granted unconditional stay of recovery of duty and penalty. Case-Laws Central Excise Wed, 28 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80956