https://www.taxtmi.com/caselaws?id=86652 Imported printer heads were accepted as line printers on the bill of entry and supported by departmental material, so they qualified for exemption under Notification No. 186/87-Customs. Exemption under Notification No. 172/77-Customs was unavailable because the goods contained transistors and diodes excluded by that notification. Where the assessment had described the goods as line printers and no Revenue appeal had been filed, the appellate authority could not reclassify them to the importer's prejudice and withdraw the exemption on a different classification view. The impugned order was set aside and the exemption claim was allowed. en-us Thu, 20 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 12:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86652 Imported printer heads were accepted as line printers on the bill of entry and supported by departmental material, so they qualified for exemption under Notification No. 186/87-Customs. Exemption under Notification No. 172/77-Customs was unavailable because the goods contained transistors and diodes excluded by that notification. Where the assessment had described the goods as line printers and no Revenue appeal had been filed, the appellate authority could not reclassify them to the importer's prejudice and withdraw the exemption on a different classification view. The impugned order was set aside and the exemption claim was allowed. Case-Laws Customs Thu, 20 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86652