https://www.taxtmi.com/caselaws?id=87408 Imported component parts of honing machines were treated as eligible for exemption under Notification No. 156/86 to the extent they fell within the relevant tariff headings, including Heading 84.66 and, where appropriate, Heading 98.06. The notification was applied on the basis that parts accepted as machine-tool components were not excluded merely because some items might not independently fit Heading 84.66. Relief from auxiliary duty under Notification No. 159/88 followed consequentially where the customs exemption applied. Because the record did not identify all individual items with sufficient clarity, a fresh factual examination and de novo classification of the goods was required, with opportunity to adduce evidence. en-us Fri, 26 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87408 Imported component parts of honing machines were treated as eligible for exemption under Notification No. 156/86 to the extent they fell within the relevant tariff headings, including Heading 84.66 and, where appropriate, Heading 98.06. The notification was applied on the basis that parts accepted as machine-tool components were not excluded merely because some items might not independently fit Heading 84.66. Relief from auxiliary duty under Notification No. 159/88 followed consequentially where the customs exemption applied. Because the record did not identify all individual items with sufficient clarity, a fresh factual examination and de novo classification of the goods was required, with opportunity to adduce evidence. Case-Laws Customs Fri, 26 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87408