https://www.taxtmi.com/caselaws?id=86440 Imported spare parts for textile machinery, though classifiable under heading 84.83, were treated as goods of general nature for Chapter 98 purposes because Notification No. 132/87-Cus. covered that heading. Note 7(d) of Chapter 98.06 excludes such goods from the Chapter 98 concession, so the benefit of Notification No. 69/87-Cus. could not be extended. The stated statutory scheme, as applied in a prior Tribunal view on similar goods, therefore supports denial of concessional treatment for these imports. en-us Wed, 19 Mar 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:44:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86440 Imported spare parts for textile machinery, though classifiable under heading 84.83, were treated as goods of general nature for Chapter 98 purposes because Notification No. 132/87-Cus. covered that heading. Note 7(d) of Chapter 98.06 excludes such goods from the Chapter 98 concession, so the benefit of Notification No. 69/87-Cus. could not be extended. The stated statutory scheme, as applied in a prior Tribunal view on similar goods, therefore supports denial of concessional treatment for these imports. Case-Laws Customs Wed, 19 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86440