https://www.taxtmi.com/caselaws?id=87847 Imported valves and shafts were treated as goods of general use, and the Chapter 98 note excluded goods falling under the specified tariff headings from classification as locomotive parts under Heading 98.06. On that basis, the claimed classification under Heading 98.06 was rejected. The related exemption claim also failed because Notification No. 132/87-Cus governed the Chapter 98 treatment and displaced reliance on Notification No. 69/87-Cus. The importer therefore could not avail the claimed customs benefit, and the assessment was sustained. en-us Thu, 13 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 13:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87847 Imported valves and shafts were treated as goods of general use, and the Chapter 98 note excluded goods falling under the specified tariff headings from classification as locomotive parts under Heading 98.06. On that basis, the claimed classification under Heading 98.06 was rejected. The related exemption claim also failed because Notification No. 132/87-Cus governed the Chapter 98 treatment and displaced reliance on Notification No. 69/87-Cus. The importer therefore could not avail the claimed customs benefit, and the assessment was sustained. Case-Laws Customs Thu, 13 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87847