https://www.taxtmi.com/caselaws?id=86780 Imported goods classified in the original assessment under Chapter heading 84.13 were treated as parts of a pump, so they did not fall within the exclusion for parts of general use under Section XV and the proviso to Notification No. 69/87-Cus. The department could not alter that accepted classification in refund proceedings without first initiating separate reclassification proceedings by show cause notice. On that basis, denial of the notification benefit was unsustainable, and the refund claim was entitled to succeed. en-us Tue, 29 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 14:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86780 Imported goods classified in the original assessment under Chapter heading 84.13 were treated as parts of a pump, so they did not fall within the exclusion for parts of general use under Section XV and the proviso to Notification No. 69/87-Cus. The department could not alter that accepted classification in refund proceedings without first initiating separate reclassification proceedings by show cause notice. On that basis, denial of the notification benefit was unsustainable, and the refund claim was entitled to succeed. Case-Laws Customs Tue, 29 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86780