https://www.taxtmi.com/caselaws?id=88250 Imported spare parts falling under Chapter Heading 84.83 could not be treated as goods classifiable under Heading 98.06 because Note 7(d) of Chapter 98, read with Notification No. 132/87-Cus., excluded parts of machinery having general application notified by the Central Government. As Notification No. 69/87-Cus. applied only to parts falling under Heading 98.06, the exemption was unavailable once the goods were excluded from that heading. The commentary also notes the settled principle that any ambiguity in exemption provisions is resolved in favour of the Revenue. en-us Thu, 19 Dec 1996 00:00:00 +0530 Fri, 16 Sep 2011 14:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88250 Imported spare parts falling under Chapter Heading 84.83 could not be treated as goods classifiable under Heading 98.06 because Note 7(d) of Chapter 98, read with Notification No. 132/87-Cus., excluded parts of machinery having general application notified by the Central Government. As Notification No. 69/87-Cus. applied only to parts falling under Heading 98.06, the exemption was unavailable once the goods were excluded from that heading. The commentary also notes the settled principle that any ambiguity in exemption provisions is resolved in favour of the Revenue. Case-Laws Customs Thu, 19 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88250