https://www.taxtmi.com/caselaws?id=81096 The Supreme Court deemed the appeal maintainable against the Collector of Customs' order. It clarified that parts of engines under Heading No. 84.06 are eligible for benefits under Notification No. 281/76-Cus, even if classified elsewhere. However, subsequent amendments to the notification post-13-03-1986 were not covered, limiting eligibility. The Tribunal upheld the Collector's decision on the amendments but allowed the appeal for specific parts, directing a re-examination. Relief under Notification No. 69/87 was advised through proper channels, with the appeal otherwise dismissed. en-us Mon, 30 Jul 1990 00:00:00 +0530 Wed, 22 Jun 2011 14:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81096 The Supreme Court deemed the appeal maintainable against the Collector of Customs' order. It clarified that parts of engines under Heading No. 84.06 are eligible for benefits under Notification No. 281/76-Cus, even if classified elsewhere. However, subsequent amendments to the notification post-13-03-1986 were not covered, limiting eligibility. The Tribunal upheld the Collector's decision on the amendments but allowed the appeal for specific parts, directing a re-examination. Relief under Notification No. 69/87 was advised through proper channels, with the appeal otherwise dismissed. Case-Laws Customs Mon, 30 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81096