https://www.taxtmi.com/caselaws?id=88653 Reflectors for cinematographic projectors were treated as classifiable under Heading 90.07 of the Customs Tariff, because the Tribunal followed its earlier view that cinematographic projectors and their parts fell within the notification's description and that the excluded items did not cover such reflectors. On that basis, the goods were not shifted to another customs heading to deny exemption, and the benefit of Notification No. 93/86-Cus. dated 17-2-1986 was upheld in favour of the assessee. en-us Fri, 01 May 1998 00:00:00 +0530 Tue, 20 Sep 2011 13:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88653 Reflectors for cinematographic projectors were treated as classifiable under Heading 90.07 of the Customs Tariff, because the Tribunal followed its earlier view that cinematographic projectors and their parts fell within the notification's description and that the excluded items did not cover such reflectors. On that basis, the goods were not shifted to another customs heading to deny exemption, and the benefit of Notification No. 93/86-Cus. dated 17-2-1986 was upheld in favour of the assessee. Case-Laws Customs Fri, 01 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88653