https://www.taxtmi.com/caselaws?id=81796 The Tribunal dismissed the Department's appeals in a case involving eligibility for exemption under Notification No. 13/81-Cus. It held that the exemption was correctly allowed, the Customs authorities in Orissa lacked jurisdiction to reassess the goods, the show cause notices were time-barred, and the Dozer Shovel was correctly classified as production machinery, making its spares eligible for exemption. Additionally, a separate judgment noted that certain spares imported before an amendment were not covered by the notification but deemed the demand time-barred. en-us Thu, 02 Apr 1992 00:00:00 +0530 Tue, 28 Jun 2011 18:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81796 The Tribunal dismissed the Department's appeals in a case involving eligibility for exemption under Notification No. 13/81-Cus. It held that the exemption was correctly allowed, the Customs authorities in Orissa lacked jurisdiction to reassess the goods, the show cause notices were time-barred, and the Dozer Shovel was correctly classified as production machinery, making its spares eligible for exemption. Additionally, a separate judgment noted that certain spares imported before an amendment were not covered by the notification but deemed the demand time-barred. Case-Laws Customs Thu, 02 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81796