https://www.taxtmi.com/caselaws?id=86252 The Tribunal classified imported capacitors under Heading 85.03 for exemption purposes as they were suitable for use with electric motors, qualifying for exemption under Notification No. 67/86-C.E. The capacitors, considered part of electric motors falling under Chapter 85, were exempt from countervailing duty (CVD) due to excise duty exemption. The Tribunal emphasized the need for consistent exemption benefits across custom houses and interpreted exemption notifications liberally to grant relief to the appellants. As a result, the appeal was allowed, setting aside the impugned order and providing consequential relief. en-us Tue, 08 Oct 1996 00:00:00 +0530 Tue, 16 Aug 2011 17:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86252 The Tribunal classified imported capacitors under Heading 85.03 for exemption purposes as they were suitable for use with electric motors, qualifying for exemption under Notification No. 67/86-C.E. The capacitors, considered part of electric motors falling under Chapter 85, were exempt from countervailing duty (CVD) due to excise duty exemption. The Tribunal emphasized the need for consistent exemption benefits across custom houses and interpreted exemption notifications liberally to grant relief to the appellants. As a result, the appeal was allowed, setting aside the impugned order and providing consequential relief. Case-Laws Customs Tue, 08 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86252