https://www.taxtmi.com/caselaws?id=89490 Mill stones with frames were held to fall outside Heading 6801 because that heading specifically excluded such goods. As the goods were parts of milling machinery and Heading 8437 did not specifically provide for parts, classification was placed under the heading expressly covering parts, namely Heading 8485. The amended exemption notification, which extended relief from machines to parts as well, was applied to the goods because they were treated as parts of milling machinery. The assessee therefore received the classification benefit and the corresponding exemption benefit. en-us Wed, 02 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 14:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89490 Mill stones with frames were held to fall outside Heading 6801 because that heading specifically excluded such goods. As the goods were parts of milling machinery and Heading 8437 did not specifically provide for parts, classification was placed under the heading expressly covering parts, namely Heading 8485. The amended exemption notification, which extended relief from machines to parts as well, was applied to the goods because they were treated as parts of milling machinery. The assessee therefore received the classification benefit and the corresponding exemption benefit. Case-Laws Central Excise Wed, 02 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89490