https://www.taxtmi.com/caselaws?id=83048 The Tribunal held that the imported goods, initially classified as parts by the appellants, were deemed as raw materials and not eligible for exemption under Notification No. 155/86-Cus. The Tribunal emphasized that goods must be assessed in the form they are imported, and in this case, the rolls required cutting to be used as parts, making them raw materials. Additionally, the D.G.T.D. certificate did not clearly indicate the nature of the goods, further supporting the denial of exemption. The appeal was allowed, and the impugned order was set aside. en-us Tue, 25 Jan 1994 00:00:00 +0530 Sat, 09 Jul 2011 11:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83048 The Tribunal held that the imported goods, initially classified as parts by the appellants, were deemed as raw materials and not eligible for exemption under Notification No. 155/86-Cus. The Tribunal emphasized that goods must be assessed in the form they are imported, and in this case, the rolls required cutting to be used as parts, making them raw materials. Additionally, the D.G.T.D. certificate did not clearly indicate the nature of the goods, further supporting the denial of exemption. The appeal was allowed, and the impugned order was set aside. Case-Laws Customs Tue, 25 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83048