https://www.taxtmi.com/caselaws?id=85367 An exemption notification covering parts and accessories of machinery or mechanical appliances could not be extended to complete bus air conditioners imported for fitment in buses. The goods were described in the invoice and bill of entry as air conditioners, and a complete air conditioning unit does not answer the description of a part or accessory. The claimed exemption under Notification No. 117/78-Cus. was therefore unavailable, and the denial of exemption was upheld, leaving the assessment intact. en-us Thu, 27 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85367 An exemption notification covering parts and accessories of machinery or mechanical appliances could not be extended to complete bus air conditioners imported for fitment in buses. The goods were described in the invoice and bill of entry as air conditioners, and a complete air conditioning unit does not answer the description of a part or accessory. The claimed exemption under Notification No. 117/78-Cus. was therefore unavailable, and the denial of exemption was upheld, leaving the assessment intact. Case-Laws Customs Thu, 27 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85367