https://www.taxtmi.com/caselaws?id=87804 Reflectors used with cinematographic projectors were treated as parts of cinematographic projectors classifiable under Heading 90.07. Notification No. 93/86-Cus. extended concessional customs duty to goods under that heading, subject only to specific exclusions in Column 4, and the reflectors did not fall within those excluded items. The Board's clarification also supported coverage of parts of cinematographic projectors. On that basis, the exemption was held applicable and the objection to concessional duty was rejected. en-us Wed, 20 Aug 1997 00:00:00 +0530 Tue, 13 Sep 2011 10:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87804 Reflectors used with cinematographic projectors were treated as parts of cinematographic projectors classifiable under Heading 90.07. Notification No. 93/86-Cus. extended concessional customs duty to goods under that heading, subject only to specific exclusions in Column 4, and the reflectors did not fall within those excluded items. The Board's clarification also supported coverage of parts of cinematographic projectors. On that basis, the exemption was held applicable and the objection to concessional duty was rejected. Case-Laws Customs Wed, 20 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87804