https://www.taxtmi.com/caselaws?id=87185 Piston rings for refrigeration compressors classifiable under Heading 8414.30 were held outside the basic customs duty exemption in Notification No. 153/86 because the notification applied only to the tariff heading expressly specified, and that heading was not covered. By contrast, the same goods qualified for auxiliary duty exemption under Notification No. 313/86 because the relevant entry extended to parts under Heading 8414.90 and was not limited to any particular compressor type. The matter was therefore only partly in the revenue's favour: basic duty relief failed, while auxiliary duty relief was available. en-us Fri, 27 Jun 1997 00:00:00 +0530 Sat, 03 Sep 2011 12:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87185 Piston rings for refrigeration compressors classifiable under Heading 8414.30 were held outside the basic customs duty exemption in Notification No. 153/86 because the notification applied only to the tariff heading expressly specified, and that heading was not covered. By contrast, the same goods qualified for auxiliary duty exemption under Notification No. 313/86 because the relevant entry extended to parts under Heading 8414.90 and was not limited to any particular compressor type. The matter was therefore only partly in the revenue's favour: basic duty relief failed, while auxiliary duty relief was available. Case-Laws Customs Fri, 27 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87185