https://www.taxtmi.com/caselaws?id=87151 Imported spare parts were held not classifiable under heading 90.27 because the record did not substantiate that the burner control system functioned as an instrument for measuring heat or light, and the assessee's claim on that basis failed. The alternative claim for exemption under Notification No. 69/87-Cus. had not been examined by the appellate authority; since such a claim could be raised at the appellate stage, the matter was remanded for de novo consideration after hearing the assessee. en-us Mon, 21 Apr 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87151 Imported spare parts were held not classifiable under heading 90.27 because the record did not substantiate that the burner control system functioned as an instrument for measuring heat or light, and the assessee's claim on that basis failed. The alternative claim for exemption under Notification No. 69/87-Cus. had not been examined by the appellate authority; since such a claim could be raised at the appellate stage, the matter was remanded for de novo consideration after hearing the assessee. Case-Laws Customs Mon, 21 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87151