https://www.taxtmi.com/caselaws?id=87530 Imported blades forming part of a machine were classified under Heading 8479.89 rather than Heading 8464, so Notification No. 59/87-Cus. was unavailable. The phrase "rate applicable" in Notification No. 313/86-Cus. was construed as the effective rate of duty, and auxiliary duty exemption was allowed on that basis. An alternative claim under Notification No. 155/86-Cus. could be raised at the appellate stage, and because entitlement had not been examined on merits, the matter was remanded for limited consideration by the original authority. en-us Wed, 30 Apr 1997 00:00:00 +0530 Tue, 06 Sep 2011 16:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87530 Imported blades forming part of a machine were classified under Heading 8479.89 rather than Heading 8464, so Notification No. 59/87-Cus. was unavailable. The phrase "rate applicable" in Notification No. 313/86-Cus. was construed as the effective rate of duty, and auxiliary duty exemption was allowed on that basis. An alternative claim under Notification No. 155/86-Cus. could be raised at the appellate stage, and because entitlement had not been examined on merits, the matter was remanded for limited consideration by the original authority. Case-Laws Customs Wed, 30 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87530