https://www.taxtmi.com/caselaws?id=81363 The Tribunal upheld the denial of benefits under Notification 117/78 for ceramic seals imported by the appellants, ruling that the seals should be classified under Chapter 69 instead of Chapter 84. The appellants' argument that the seals were component parts for manufacturing water pump assemblies was rejected, with the Tribunal emphasizing that the exemption applied to specific parts falling under certain headings. The Tribunal also rejected the benefit claim under Section 75 of the Customs Act due to lack of evidence and advised the appellants to file their claim before the Customs authorities for further consideration. The appeal was ultimately dismissed. en-us Mon, 11 Mar 1991 00:00:00 +0530 Fri, 24 Jun 2011 11:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81363 The Tribunal upheld the denial of benefits under Notification 117/78 for ceramic seals imported by the appellants, ruling that the seals should be classified under Chapter 69 instead of Chapter 84. The appellants' argument that the seals were component parts for manufacturing water pump assemblies was rejected, with the Tribunal emphasizing that the exemption applied to specific parts falling under certain headings. The Tribunal also rejected the benefit claim under Section 75 of the Customs Act due to lack of evidence and advised the appellants to file their claim before the Customs authorities for further consideration. The appeal was ultimately dismissed. Case-Laws Customs Mon, 11 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81363