https://www.taxtmi.com/caselaws?id=86814 Notification No. 69/87-Cus. did not extend exemption to goods falling under Chapter 68 because proviso (xii) expressly excluded millstones, grindstones and other Chapter 68 articles. The goods were found to fall within that excluded chapter, so the exemption claim failed. The exclusion operated directly against the assessee's request for relief, and the appeal was rejected on that basis. en-us Tue, 03 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 15:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86814 Notification No. 69/87-Cus. did not extend exemption to goods falling under Chapter 68 because proviso (xii) expressly excluded millstones, grindstones and other Chapter 68 articles. The goods were found to fall within that excluded chapter, so the exemption claim failed. The exclusion operated directly against the assessee's request for relief, and the appeal was rejected on that basis. Case-Laws Customs Tue, 03 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86814