https://www.taxtmi.com/caselaws?id=81259 Ceramic counterface seals imported for export manufacture were held outside Chapter 84 because Chapter Note 1(b) of Chapter 69 excluded them, so they did not qualify as parts or accessories of mechanical appliances under Notification No. 117/78-Cus. Their intended use in water pump assemblies was insufficient to bring them within the exemption, and the cited Supreme Court ruling was distinguished on materially different tariff and notification language. The alternative drawback claim under Section 75 of the Customs Act was not entertained, as the record did not establish the factual basis and the claim had not been pursued before the lower authorities. The exemption claim therefore failed, leaving drawback to be pursued separately before the competent Customs authorities. en-us Mon, 11 Mar 1991 00:00:00 +0530 Thu, 23 Jun 2011 14:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81259 Ceramic counterface seals imported for export manufacture were held outside Chapter 84 because Chapter Note 1(b) of Chapter 69 excluded them, so they did not qualify as parts or accessories of mechanical appliances under Notification No. 117/78-Cus. Their intended use in water pump assemblies was insufficient to bring them within the exemption, and the cited Supreme Court ruling was distinguished on materially different tariff and notification language. The alternative drawback claim under Section 75 of the Customs Act was not entertained, as the record did not establish the factual basis and the claim had not been pursued before the lower authorities. The exemption claim therefore failed, leaving drawback to be pursued separately before the competent Customs authorities. Case-Laws Customs Mon, 11 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81259