https://www.taxtmi.com/caselaws?id=86163 Imported textile-machine shuttles classified under Heading 8448 were treated as eligible for concessional customs duty under Chapter 98 and the relevant exemption notification because Chapter 98 extended to goods and parts falling within Chapter 84. The exemption under Notification No. 69/87-Cus. was applied to parts and accessories under Heading 8448, and the benefit was available at the stage of initial assessment itself. The rejection of the refund claim was found to rest on an unduly narrow reading of the notification and Chapter 98, while contemporaneous assessment of similar Bills of Entry supported the assessee's claim. en-us Tue, 15 Oct 1996 00:00:00 +0530 Wed, 10 Aug 2011 15:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86163 Imported textile-machine shuttles classified under Heading 8448 were treated as eligible for concessional customs duty under Chapter 98 and the relevant exemption notification because Chapter 98 extended to goods and parts falling within Chapter 84. The exemption under Notification No. 69/87-Cus. was applied to parts and accessories under Heading 8448, and the benefit was available at the stage of initial assessment itself. The rejection of the refund claim was found to rest on an unduly narrow reading of the notification and Chapter 98, while contemporaneous assessment of similar Bills of Entry supported the assessee's claim. Case-Laws Customs Tue, 15 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86163