https://www.taxtmi.com/caselaws?id=90033 Crankshafts used in gas compressors for water coolers were not entitled to exemption under Notification No. 166/86-C.E. because the notification applied only to parts falling within the headings or sub-headings expressly listed in it. The goods were classifiable under Tariff Heading 84.83, and that heading was not included in the notification. The classification of the part therefore had to satisfy both the product description and the specified tariff heading requirement. The cited Apex Court decision was distinguished because the notification in that case expressly covered both the equipment and its parts. en-us Mon, 22 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90033 Crankshafts used in gas compressors for water coolers were not entitled to exemption under Notification No. 166/86-C.E. because the notification applied only to parts falling within the headings or sub-headings expressly listed in it. The goods were classifiable under Tariff Heading 84.83, and that heading was not included in the notification. The classification of the part therefore had to satisfy both the product description and the specified tariff heading requirement. The cited Apex Court decision was distinguished because the notification in that case expressly covered both the equipment and its parts. Case-Laws Central Excise Mon, 22 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90033