https://www.taxtmi.com/caselaws?id=87553 Load cells classified under Tariff Heading 90.31 were held to fall within the auxiliary duty exemption in Notification No. 105/89-Cus., because the notification covered goods specified in Chapter 90 and Explanation 6(b) extended that coverage to machines, appliances, instruments and apparatus under Heading 90.31. The classification of the goods was not disputed, and the attempted distinction against them was rejected as unsustainable. On that construction, the exemption applied to the load cells and the Revenue's challenge failed. en-us Tue, 19 Aug 1997 00:00:00 +0530 Tue, 06 Sep 2011 17:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87553 Load cells classified under Tariff Heading 90.31 were held to fall within the auxiliary duty exemption in Notification No. 105/89-Cus., because the notification covered goods specified in Chapter 90 and Explanation 6(b) extended that coverage to machines, appliances, instruments and apparatus under Heading 90.31. The classification of the goods was not disputed, and the attempted distinction against them was rejected as unsustainable. On that construction, the exemption applied to the load cells and the Revenue's challenge failed. Case-Laws Customs Tue, 19 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87553