https://www.taxtmi.com/caselaws?id=86410 Notification No. 69/87 did not extend exemption to mechanical seal assembly and heat plug with washer classified under heading 8483.90 because Notification No. 132/87-Cus. expressly excluded parts of goods falling under heading 84.83. The Tribunal also treated its earlier decision in the appellant's own case on the same issue as governing the present dispute. On that basis, the claimed customs exemption was unavailable and the appeal failed. en-us Wed, 12 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 16:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86410 Notification No. 69/87 did not extend exemption to mechanical seal assembly and heat plug with washer classified under heading 8483.90 because Notification No. 132/87-Cus. expressly excluded parts of goods falling under heading 84.83. The Tribunal also treated its earlier decision in the appellant's own case on the same issue as governing the present dispute. On that basis, the claimed customs exemption was unavailable and the appeal failed. Case-Laws Customs Wed, 12 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86410